CPU to SARL Morocco 2026: Complete Transition Guide
Is your CPU activity growing? Are you approaching legal ceilings or looking to structure your growth? Discover when and how to make the leap to SARL — the most suitable legal form to move up a gear in Morocco.
Key Points
- CPU services threshold: 500,000 MAD — beyond this, SARL becomes mandatory
- CPU trade/industry threshold: 2,000,000 MAD
- IS 2026 unified: 20% on net profit (vs 10% on CPU base)
- SARL minimum capital: 10,000 MAD (freely set)
1. The Entrepreneurial Journey in Morocco: AE → CPU → SARL
The Moroccan tax system offers a progressive path for individual entrepreneurs. Each stage corresponds to a maturity level of the activity, with regimes adapted to the size and ambitions of the business.
Auto-Entrepreneur
Ultra-simplified start
CA services ≤ 200,000 MAD
CA trade ≤ 500,000 MAD
CPU
Structured growth
CA services ≤ 500,000 MAD
CA trade ≤ 2,000,000 MAD
SARL
Unlimited growth
No turnover ceiling
IS 2026: 20% on net profit
2. When Should You Leave the CPU Regime?
Service Providers
Maximum annual turnover under CPU
Trade / Industry / Crafts
Maximum annual turnover under CPU
3. Tax Comparison: CPU vs SARL (IS 2026)
| Criterion | CPU Regime | SARL — IS 2026 |
|---|---|---|
| Tax base | Turnover × professional coefficient | Net profit (turnover – deductible expenses) |
| Tax rate | 10% final | 20% (IS 2026 unified) |
| Expense deduction | ❌ Impossible | ✅ All actual expenses |
| VAT | Not subject (no recovery) | Subject — VAT recoverable on purchases |
| Minimum Tax | Not applicable | 0.25% of turnover excl. VAT (min. 3,000 MAD) |
| Liability | Unlimited (personal assets) | Limited to share capital |
| Turnover ceiling | 500K MAD (services) / 2M MAD (trade) | No ceiling |
4. Transition Steps
Simulation and Decision
- Tax comparison simulation CPU vs SARL
- Choice of form: SARL (multiple partners) or SARL AU (sole partner)
- Definition of share capital and distribution
- Choice of fiscal year-end date
CPU Cessation Declaration
- Cessation declaration to DGI (deadline: 45 days)
- Declaration of turnover up to cessation date
- Payment of pro-rated CPU
SARL Creation
- Negative certificate (OMPIC) — 24-48h
- Drafting of statutes
- Signature legalisation
- CRI Tangier filing — RC registration in 3-5 days
- Legal notice publication (JAL)
SARL Startup
- Share capital release at bank
- Professional bank account opening
- CNSS manager affiliation
- CGNC-compliant accounting setup
- First VAT declaration
5. Transition Costs
| Item | Amount (MAD) |
|---|---|
| Negative certificate (OMPIC) | 230 |
| Signature legalisation | 200 – 1,000 |
| Registration fees | 1,000 |
| RC registration | 350 |
| JAL publication | 300 |
| Total formalities | 1,880 – 2,880 |
| Chartered accountant support | 5,000 – 8,000 |
| Commercial domiciliation | 2,400 – 7,200 / year |
Ready to make the leap? Our firm supports you.
Our team of chartered accountants in Tangier performs a personalised CPU vs SARL simulation for your situation, handles all creation formalities and supports your accounting setup from day one.