Regimesalso : Contribution Professionnelle Unique
Unified Professional Contribution
The Unified Professional Contribution (CPU) is a simplified Moroccan tax regime for small professionals, replacing IR + VAT with a single withholding.
Written by the Efatora editorial team · Published on 17/04/2026 · Last updated 18/04/2026
Full article available in French — Arabic / English translations of the detailed content are coming in a later update.
Also read
Self-employed (auto-entrepreneur)
Simplified Moroccan individual-entrepreneur status (Law 114-13), capped at 500,000 MAD annual revenue for services and 2,000,000 MAD for commerce/industry.
VAT
Moroccan VAT currently has four rates (20%, 14%, 10%, 7%), in the process of simplification toward a two-rate system (20% and 10%) under the tax reform launched in 2024.