Ma Cpu

Morocco — Contribution Professionnelle Unique (CPU)

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

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

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

CPU applies to individuals (personnes physiques) with professional income who fall into one of these groups (CGI Art. 41; LF 65.20):

• 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.

Turnover ceilings (VAT included)

The annual turnover must not exceed:

Breach 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

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.

Option mechanics & 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

The CPU has two components: the IR component (1ère composante) and the droit complémentaire (2ème composante — AMO health cover).

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

3.1 IR component (1ère composante)

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:

• 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.

Profession coefficients (Art. 40-I CGI annex) — verify each value. The annex lists a coefficient for every activity/profession; coefficients have been grouped and revised in consultation with professional associations to reflect net margins. The DGI's own worked examples confirm these two values:

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.

Context only — ordinary IR progressive scale (2026)

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

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.

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

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.

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

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

Notes:

• 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.
• 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 (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.)

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. 41 — conditions of application of the CPU regime.
• CGI Art. 43 / 44 — turnover ceilings and the base.
• 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. 82 quater — declaration of turnover and of plus-values/indemnités under the CPU.
• CGI Art. 173-I — spontaneous payment (bordereau-avis de versement).
• CGI Art. 184 / 208 — late-filing and late-payment penalties.
• CGI Art. 247 ter — exclusion of 2020–2024 mobile-payment turnover from the base.
• Loi de Finances n° 65.20 (2020), Art. 6 — institution of the CPU; abrogation of the régime du bénéfice forfaitaire from 1 January 2021.
• Loi 07-20 amending Loi 47-06 (local taxation) — permanent exemption from taxe professionnelle (TP) and taxe de services communaux (TSC) for CPU taxpayers.
• Décret n° 2-08-124 (28 May 2009) — list of activities/professions excluded from CPU.
• 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.
• 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

• 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.

Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).