MA Cpu

Morocco — Contribution Professionnelle Unique (CPU)

The Contribution Professionnelle Unique (CPU) — المساهمة المهنية الموحدة — is Morocco's single-tax regime for small individual taxpayers whose professional income was historically determined under the régime du bénéfice forfaitaire (the flat-rate profit regime). The forfaitaire regime was abrogated from 1 January 2021 and replaced by the CPU, instituted by Article 6 of the Loi de Finances n° 65.20 for budget year 2020.

The CPU bundles, into a single payment, the taxes that a small professional used to pay separately:

• the impôt sur le revenu (IR) on professional income, plus
• the taxe professionnelle (TP) and taxe de services communaux (TSC) — both now permanently exonerated for CPU taxpayers (Loi 07-20 amending Loi 47-06 on local taxation), plus
• a droit complémentaire (complementary duty) that funds social protection, in the first instance mandatory basic health insurance (AMO).

CPU sits between the two other self-employed routes:

• ma-auto-entrepreneur — simpler, lower ceilings, a flat 0.5%/1% liberatory IR on collected turnover. Use when the taxpayer qualifies and is below the AE ceilings.
• ma-income-tax (RNR — résultat net réel / RNS — résultat net simplifié) — real-accounting regimes, mandatory above the CPU ceilings or by option. Use when the CPU ceilings are breached or real-expense deduction is beneficial.

This skill replies in the user's language. Moroccan users mix English, French, and Darija — keep the native terms (CPU, IR, DGI, AMO, CNSS, droit complémentaire) and explain them in the user's chosen language.

1. Quick Reference

Quick Reference table

Field	Value
Country	Morocco (MA)
Regime	Contribution Professionnelle Unique (CPU) — replaced the régime forfaitaire from 2021
Currency	MAD (dirham marocain, DH)
Turnover ceiling — commercial / industrial / artisanal	MAD 2,000,000 / year (VAT included) (verify current value)
Turnover ceiling — services / liberal professions	MAD 500,000 / year (VAT included) (verify current value)
Tax base	Turnover × profession coefficient (coefficient per the table annexed to Art. 40-I CGI)
Liberatory IR rate (1st component)	10% of the base → CPU IR = turnover × coefficient × 10% (verify current value)
2nd component	Droit complémentaire (AMO health cover), banded by the annual CPU IR amount — MAD 1,200 → 14,400 / year (8 bands) (verify table)
Effective minimum	No Art. 144 cotisation minimale applies to CPU; the practical floor is the lowest droit complémentaire band = MAD 1,200 / year (verify)
Plus-values / indemnités (cession / cessation)	20% liberatory IR on the net gain (verify rate)
Annual CA declaration & payment	Before 1 April of the year following the year the turnover was earned
Payment options	Annual (before 1 April) or quarterly (4 acomptes of 25%, before end of months 3, 6, 9, 12 of the following year)
Existence declaration (new taxpayer)	Within 30 days of starting activity
Authority	Direction Générale des Impôts (DGI) — tax.gov.ma
Portal	SIMPL-CPU on tax.gov.ma (declaration is pre-filled by the DGI)
Social cover	AMO via the droit complémentaire; CNSS-administered scheme
Primary legislation	LF 65.20 (2020); CGI Art. 40, 41, 43, 44, 73-II, 82 quater, 173-I; Loi 07-20 (TP/TSC exemption)
Contributor	Open Accountants Community
Quality tier	Research-verified — pending sign-off by a Moroccan accountant (expert-comptable)
Version	1.0

Conservative defaults

• Activity not stated → default to the services / liberal branch and the MAD 500,000 ceiling (the lower, stricter limit), and flag for confirmation.
• Coefficient not known with certainty → do not guess; state the computation as turnover × coefficient × 10%, leave the coefficient as a verify-from-the-Art. 40-I CGI annex placeholder, and escalate to Tier 2.
• Multiple activities → compute each activity separately with its own coefficient, then sum (CGI Art. 40 — D = Σ (CAᵢ × coefficientᵢ)).
• Any rate / ceiling / band → present with the "verify against Loi de Finances 2026 and the DGI" caveat; never as final.
• AMO adhesion → the droit complémentaire is due once the taxpayer is affiliated to basic AMO; treat affiliation as mandatory under the regime.

2. Eligibility & Ceilings

Who is in scope

• Scope of CPU applicability — CPU applies to individuals (personnes physiques) with professional income who fall into one of these groups: taxpayers whose professional income was determined under the old régime du bénéfice forfaitaire before the 2021 reform (they roll into CPU automatically — no formality required, the prior forfaitaire declaration stands); taxpayers starting a professional activity who opt for CPU; taxpayers previously on RNR / RNS whose turnover has fallen below the CPU ceiling and who opt back into CPU. (CGI Art. 41; LF 65.20)

Turnover ceilings (VAT included)

Turnover ceilings (VAT included)

Activity branch	Annual ceiling (TTC)
Commercial, industrial, artisanal	MAD 2,000,000 (verify)
Services (prestations de services) and non-excluded liberal professions	MAD 500,000 (verify)

Breach rule

• Ceiling breach exit rule — If a ceiling is exceeded for two consecutive years, the RNR (résultat net réel) regime applies from 1 January of the year following those two years. A single year over the limit does not by itself force the exit — but flag it and watch the second year.

Exclusions

• Excluded activities — Professions, activities, and services listed in décret n° 2-08-124 (28 May 2009) are excluded from CPU regardless of turnover. These are broadly the regulated/liberal professions (the same families typically excluded from the auto-entrepreneur regime). If the activity is one of these, route to ma-income-tax. When unsure whether an activity is excluded, default to excluded and escalate. (Décret n° 2-08-124 (28 May 2009))

Option mechanics & deadlines

• Option mechanics and deadlines — New taxpayers opting for CPU: send a registered request (or hand-deliver against receipt) to the inspecteur des impôts — option at start of activity: before 1 April of the year following the start year; option in the course of activity (e.g. coming from RNR/RNS): within the deadline for filing the prior year's global income declaration, i.e. before 1 May of the current year; the option takes effect the following year. The option stays valid as long as turnover has not exceeded the ceiling for two consecutive years.

3. Computation

• CPU total formula — CPU = IR component + Droit complémentaire = (Turnover × profession coefficient × 10%) + droit complémentaire (from table)

3.1 IR component (1ère composante)

• IR component formula — Taxable base = Turnover (CA) × profession coefficient ← coefficient per Art. 40-I CGI annex IR component = Taxable base × 10% (taux libératoire — flat liberatory rate) = CA × coefficient × 10%
• Important points on IR component — The 10% liberatory rate is applied directly to the coefficient-adjusted base. The ordinary progressive IR scale is NOT applied to CPU income — the CPU's 10% replaces it. (The progressive scale below is given only for context and for routing comparisons against ma-income-tax.) Mobile-payment turnover (paiement mobile) for years 2020–2024 is excluded from the base (CGI Art. 247 ter incentive). Confirm whether any equivalent incentive continues for 2026. Multiple activities with different coefficients → compute each separately and sum. (CGI Art. 247 ter)
• Alimentation générale (general food retail) — 8% (Confirmed (DGI CPU guide example))
• Coiffeur (men's hairdresser) — 40% (Confirmed (DGI CPU guide example))
• Other commerce / services / artisanat / liberal — per the Art. 40-I CGI annex (Must be read from the annex — do not guess)
• Do not invent coefficients — Do not invent coefficients for any other activity. Read the exact value from the annex to the CGI (Art. 40-I) or the DGI's coefficient table. (Art. 40-I CGI)

Context only — ordinary IR progressive scale (2026)

Ordinary IR progressive scale (2026) — context only, not applied to CPU

Annual taxable income (MAD)	Rate
0 – 40,000	0% (exempt)
40,001 – 60,000	10%
60,001 – 80,000	20%
80,001 – 100,000	30%
100,001 – 180,000	34%
Over 180,000	37%

This scale governs RNR/RNS taxpayers, not CPU. Use it only to compare routes or to model what happens if the taxpayer exits CPU.

(2025 IR reform: exempt band raised to MAD 40,000, top rate cut to 37% — verify against Loi de Finances 2026.)

3.2 Minimum

• No cotisation minimale for CPU — There is no Article 144 cotisation minimale for CPU taxpayers — the 0.25% (or 0.15%) minimum-contribution floor, raised to MAD 3,000 for 2026, applies to RNR/RNS and corporate (IS) taxpayers, not to CPU. Under CPU the effective floor is the lowest droit complémentaire band, MAD 1,200 / year, which is payable once the taxpayer is affiliated to AMO even when the IR component is tiny. Do not apply the MAD 3,000 CM to a CPU return. (CGI Art. 144)

3.3 Droit complémentaire (2ème composante — AMO health cover)

• Droit complémentaire mechanics — The annual IR component (1ère composante) determines, by band, the droit complémentaire payable for AMO (basic mandatory health insurance). It is due once the taxpayer adheres to the AMO scheme.

Droit complémentaire bands table (Source: DGI CPU practical guide table. Verify the bands and amounts against the current Loi de Finances / DGI publication.)

Annual IR component band (MAD)	Quarterly droit (MAD)	Annual droit (MAD)
Less than 500	300	1,200
500 – 1,000	390	1,560
1,001 – 2,500	570	2,280
2,501 – 5,000	720	2,880
5,001 – 10,000	1,050	4,200
10,001 – 25,000	1,500	6,000
25,001 – 50,000	2,250	9,000
Over 50,000	3,600	14,400

• Pro-ration on part-year period — The droit complémentaire is pro-rated when the period is shorter than a full year (e.g. on a mid-year cessation — see Example 3): annualize the IR component to find the band, then apply the months/12 fraction to the annual droit.

4. Filing & Payment Calendar

Filing & Payment Calendar table

Obligation	Deadline	Form / channel
Existence declaration (new taxpayer)	Within 30 days of starting activity	Imprimé-modèle DGI; registered letter or against receipt
Annual turnover (CA) declaration	Before 1 April of the year following the year the turnover was earned	SIMPL-CPU on tax.gov.ma (pre-filled) — model ADP150B; paper accepted
Annual payment option	Spontaneous payment before 1 April (with the declaration)	Bordereau-avis RSP150B; télépaiement via SIMPL
Quarterly payment option	4 acomptes of 25% of the CPU due, before the end of months 3, 6, 9 and 12 of the following year	Bordereau-avis RSP150B per quarter
Plus-values / indemnités declaration (cession / cessation)	Within 45 days of the cession / cessation	Model ADP160B, bordereau RSP160B (CGI Art. 82 quater-II)
Transfer of fiscal domicile	Within 30 days of the change	Imprimé-modèle DGI
Departure from Morocco	At least 30 days before departure	—
Death	Within 3 months of death	Heirs file

• All CPU taxpayers must file — All CPU taxpayers must file the CA declaration, including those whose IR in principal is below MAD 5,000 — the old exemption from filing (former Art. 86-4°) was abrogated by LF 2021. (Former CGI Art. 86-4° (abrogated by LF 2021))
• Declaration pre-filled by DGI — The declaration is pre-filled by the DGI in SIMPL-CPU based on the regime's computation rules; the taxpayer chooses the annual or quarterly payment option and (where applicable) supplies the AMO affiliation number and date.
• Late filing / late payment penalties — Late filing / late payment (CGI Art. 184 / 208): typically a penalty of 10% (reduced to 5% if the delay ≤ 30 days), plus a 5% surcharge for the first month of late payment and 0.5% per additional month or fraction. (Verify current rates.) (CGI Art. 184 / 208)

5. Worked Examples

All figures illustrative; coefficients and bands must be verified against the Art. 40-I CGI annex and the current DGI droit-complémentaire table.

Example 1 — General food shop (alimentation générale)

• Turnover (CA): MAD 375,000; coefficient (alimentation générale): 8%.
• IR component = 375,000 × 8% × 10% = MAD 3,000.
• The MAD 3,000 IR falls in the 2,501–5,000 band → droit complémentaire = MAD 2,880 / year.
• Total CPU = 3,000 + 2,880 = MAD 5,880 / year (payable once AMO-affiliated).
• This mirrors the DGI's transitional example, where the same MAD 3,000 equalled the old IR + TP combined.

Example 2 — New men's hairdresser (coiffeur), first year

• Turnover (CA): MAD 60,000; coefficient (coiffeur): 40%.
• IR component = 60,000 × 40% × 10% = MAD 2,400.
• The MAD 2,400 IR falls in the 1,001–2,500 band → droit complémentaire = MAD 2,280 / year.
• Total CPU = 2,400 + 2,280 = MAD 4,680 / year.

Example 3 — Mid-year cessation with plus-value

• A carpenter (menuisier), AMO-affiliated, ceases on 30 June and sells the business for MAD 180,000, realizing a net gain of MAD 100,000. He earned MAD 90,000 turnover in the first half; assume coefficient 12% (verify from the annex).
• CPU on the half-year turnover: 90,000 × 12% × 10% = MAD 1,080.
• Droit complémentaire (pro-rated): annualize the IR — 1,080 × (12/6) = 2,160 → falls in the 1,001–2,500 band → annual droit MAD 2,280; pro-rate to 6 months: 2,280 × 6/12 = MAD 1,140.
• CPU to pay = 1,080 + 1,140 = MAD 2,220.
• Plus-value: 100,000 × 20% = MAD 20,000 (separate 20% liberatory IR; declared on ADP160B within 45 days).

Example 4 — Ceiling breach (routing, not a CPU number)

• A trader's turnover is MAD 2,300,000 (commercial) for a second consecutive year. The MAD 2,000,000 ceiling is breached two years running → RNR applies from 1 January of the next year. Do not compute CPU; route to ma-income-tax and flag VAT (TVA) registration implications (see morocco-vat).

6. Tier 2 — Reviewer Judgement Required

Escalate to the Moroccan expert-comptable reviewer when:

• The profession coefficient is anything other than the confirmed values (alimentation 8%, coiffeur 40%) — the exact Art. 40-I annex value must be read and verified.
• Borderline excluded activity (possible décret 2-08-124 / regulated profession) — eligibility call; default to excluded.
• Ceiling breach in the current or prior year — exit timing (one vs two consecutive years), RNR/RNS routing, and TVA registration.
• Multiple activities straddling both ceilings or mixing coefficients.
• Mobile-payment turnover treatment (the 2020–2024 exclusion) and whether any equivalent incentive applies in 2026.
• AMO affiliation status / arrears — whether the droit complémentaire is yet payable, and the pro-rata on a part-year.
• Plus-values / cessation computations (depreciation recapture, indemnités).
• Any number where the agent had to fall back to a "verify" value.

The agent must never present these as settled; it presents the computation, the assumptions, and the open items for the reviewer to sign off.

7. Reference

Legal references (Code Général des Impôts and related)

• CGI Art. 40-I — determination of the CPU professional income (turnover × profession coefficient); annexed coefficient table by activity. (CGI Art. 40-I)
• CGI Art. 41 — conditions of application of the CPU regime. (CGI Art. 41)
• CGI Art. 43 / 44 — turnover ceilings and the base. (CGI Art. 43 / 44)
• CGI Art. 73-II — the 10% liberatory rate (IR component) and the 20% rate on plus-values / indemnités; Art. 73-II-B-6° — the droit complémentaire. (CGI Art. 73-II)
• CGI Art. 82 quater — declaration of turnover and of plus-values/indemnités under the CPU. (CGI Art. 82 quater)
• CGI Art. 173-I — spontaneous payment (bordereau-avis de versement). (CGI Art. 173-I)
• CGI Art. 184 / 208 — late-filing and late-payment penalties. (CGI Art. 184 / 208)
• CGI Art. 247 ter — exclusion of 2020–2024 mobile-payment turnover from the base. (CGI Art. 247 ter)
• Loi de Finances n° 65.20 (2020), Art. 6 — institution of the CPU; abrogation of the régime du bénéfice forfaitaire from 1 January 2021. (LF n° 65.20 (2020), Art. 6)
• Loi 07-20 amending Loi 47-06 — permanent exemption from taxe professionnelle (TP) and taxe de services communaux (TSC) for CPU taxpayers. (Loi 07-20 amending Loi 47-06)
• Décret n° 2-08-124 (28 May 2009) — list of activities/professions excluded from CPU. (Décret n° 2-08-124 (28 May 2009))
• Loi de Finances 2026 (LF n° 50-25) and Note Circulaire DGI n° 737 — confirm current ceilings, the 10% rate, the coefficient annex, and the droit complémentaire bands. (LF n° 50-25 / Note Circulaire DGI n° 737)

Authority: Direction Générale des Impôts (DGI) — tax.gov.ma (portal SIMPL-CPU). Social: AMO / CNSS — cnss.ma.

Official forms: ADP150B (CA declaration), RSP150B (payment bordereau), ADP160B / RSP160B (plus-values & indemnités).

Short test suite

1. Q: Alimentation générale, CA MAD 375,000, coefficient 8%. A: IR = 375,000 × 8% × 10% = MAD 3,000; droit complémentaire band 2,501–5,000 = MAD 2,880; total MAD 5,880.
2. Q: Coiffeur, CA MAD 60,000, coefficient 40%. A: IR = 60,000 × 40% × 10% = MAD 2,400; droit band 1,001–2,500 = MAD 2,280; total MAD 4,680.
3. Q: Services freelancer, CA MAD 700,000. A: Ceiling breached (>500,000 for services) — flag; if breached two years running route to ma-income-tax (RNR).
4. Q: Activity branch not stated. A: Default to services / MAD 500,000 ceiling; do not assume a coefficient — escalate.
5. Q: Coefficient for "atelier de soudure" not known. A: Do not guess; state CA × coefficient × 10%, read coefficient from the Art. 40-I annex, Tier 2.
6. Q: Doctor / lawyer wants CPU. A: Excluded (décret 2-08-124 / regulated profession) — route to ma-income-tax.
7. Q: Does the MAD 3,000 cotisation minimale apply? A: No — Art. 144 CM does not apply to CPU; the practical floor is the MAD 1,200 droit complémentaire band.
8. Q: Sold the business, net gain MAD 100,000. A: 20% liberatory = MAD 20,000; declare on ADP160B within 45 days.

PROHIBITIONS

• Prohibitions list — - Do NOT apply the ordinary progressive IR scale to CPU income — the CPU IR component is the flat 10% liberatory rate on the coefficient-adjusted base. - Do NOT invent a profession coefficient — only alimentation générale = 8% and coiffeur = 40% are confirmed here; every other value must be read from the Art. 40-I CGI annex. - Do NOT apply the Art. 144 cotisation minimale (MAD 3,000) to a CPU taxpayer — it does not apply to CPU. - Do NOT confirm eligibility for a regulated / liberal profession or any activity on décret 2-08-124 — default to excluded, route to ma-income-tax. - Do NOT keep computing CPU once a ceiling is breached for two consecutive years — route to ma-income-tax (RNR) and flag TVA. - Do NOT omit the droit complémentaire — the CPU is IR component plus the AMO duty; remember to pro-rate it on a part-year. - Do NOT deduct business expenses — the CPU base is turnover × the profession coefficient, not real net profit. - Do NOT state any rate, ceiling, coefficient, or band as final without the "verify against Loi de Finances 2026 and the DGI" caveat. - Do NOT advise on TVA, employees / payroll, or company forms (SARL/SA) under this skill — route to the relevant skill. - Do NOT issue a return as filed without expert-comptable sign-off.

Disclaimer

This skill is research-verified against public sources — the DGI (tax.gov.ma), the official DGI "Guide pratique relatif à l'application du régime de la CPU", PwC Worldwide Tax Summaries (Morocco), and reporting on the Loi de Finances 2025/2026 — as of May 2026. It is YMYL content and is pending sign-off by a Moroccan accountant (expert-comptable). Coefficients, rates, ceilings, droit-complémentaire bands, and deadlines change with each Loi de Finances and must be re-verified before use. Nothing here is a substitute for advice from a licensed Moroccan expert-comptable or the DGI. Part of openaccountants.com — open-source tax skills for the self-employed.