What is the CPU?
The Professional Single Contribution (CPU) is a simplified tax regime for individuals carrying out professional, industrial or service activities in Morocco.
Eligibility
- • Individual persons only (not legal entities)
- • Turnover ≤ 2M MAD (commercial)
- • Turnover ≤ 500K MAD (services)
- • All professional activities eligible
Tax Rates
- • 10% of turnover (services)
- • 8% of turnover (commercial)
- • 5% of turnover (specific activities)
- • AMO supplementary contribution: 0.5%
CPU vs Other Tax Regimes
| Feature | CPU | SARL (IS) |
|---|---|---|
| Entity type | Individual | Legal entity |
| Tax base | Turnover | Net profit |
| Rate | 5-10% of CA | 20% of net profit |
| Accounting | Simplified | Full (CGNC) |
| Liability | Unlimited | Limited to capital |
| Max turnover | 2M / 500K MAD | Unlimited |
When to Transition from CPU to SARL?
Turnover exceeds CPU thresholds
When your annual turnover exceeds 2M MAD (commercial) or 500K MAD (services), CPU is no longer available.
Need for limited liability
CPU exposes your personal assets. A SARL limits liability to the share capital (from 10,000 MAD).
Tax optimization opportunity
When your net margin is below 50%, IS at 20% may be more advantageous than CPU at 10% of turnover.
Need Help with Your Tax Regime?
Our accountants help you choose between CPU and SARL and handle the transition smoothly.
Free Tax Assessment