Morocco's auto-entrepreneur status now counts more than 250,000 active registrations. Since the 2021 reform, this regime is governed by the Contribution Professionnelle Unique (CPU), a simplified levy that replaces three separate payments with one. This guide explains the rates, ceilings, eligibility, and obligations for 2026.
What is the CPU?
Before 2021, auto-entrepreneurs paid separately:
- IR (Income Tax) under the lump-sum regime
- TP (Professional Tax)
- CSS (Social Solidarity Contribution)
The CPU merges them into a single rate applied to cash turnover collected (not invoiced). It is the simplest tax regime in Morocco – ideal for solo freelancers and micro-businesses.
Who is eligible?
Any individual (Moroccan or foreign resident) carrying on an eligible commercial, service, artisanal, or industrial activity. Certain regulated professions (doctors, lawyers, accountants) are excluded and remain under their professional regimes. Registration is 100% online via the official portal.
CPU rates by sector (2026)
| Activity type | CPU rate | Annual turnover ceiling |
|---|---|---|
| Services (consulting, digital, training, design…) | 10% | MAD 2,000,000 |
| Commercial activities (sales, distribution, trade) | 5% | MAD 4,000,000 |
| Industrial, craft and production activities | 3% | MAD 4,000,000 |
The CPU applies to the amount collected, not the amount invoiced.
Example calculation for a digital freelancer
June 2026:
Revenue collected MAD 12,000
CPU rate (services) × 10%
CPU owed MAD 1,200
Pay monthly via the DGI online portal
A service-based freelancer collecting MAD 20,000/month owes MAD 2,000/month in CPU. Because the base is cash collected, slow-paying clients directly reduce your tax – but also your cash flow.
Professional tax: 5-year exemption
Auto-entrepreneurs are exempt from professional tax for the first 5 years of activity. After that, the minimum annual fee is approximately MAD 300/year.
Compliance obligations
- Registration – via the official auto-entrepreneur portal (online).
- Declaration and payment – monthly or quarterly; your choice at registration.
- Renewal – each calendar year (renew your auto-entrepreneur certificate).
If your turnover exceeds the applicable ceiling for two consecutive years, you must switch to the standard (RNR) or simplified (RNS) income tax regime – or, if you incorporate, to corporate tax (IS).
CPU vs IR vs IS: which regime?
The CPU is for micro-activity. As turnover grows, compare it against the standard IR scale and (if you incorporate) IS. Auto-entrepreneurs are generally not subject to VAT; see our VAT guide for the threshold logic.
FAQ
Is the auto-entrepreneur subject to VAT?
Generally no – auto-entrepreneurs are not VAT-liable; they must display "TVA non applicable" on invoices. See our VAT guide.
Is the CPU calculated on invoiced or collected amounts?
On collected turnover (cash actually received), not invoiced.
What happens if I exceed the turnover ceiling?
Exceeding it for two consecutive years triggers automatic deregistration; you then move to the standard or simplified IR/IS regime.
Sources
- Portail officiel de l'auto-entrepreneur – guichetunique.ma
- Direction Générale des Impôts (DGI) – tax.gov.ma
- Loi de Finances n° 50-25 pour 2026 – finances.gov.ma
Disclaimer
This article is for general information only and does not constitute tax or legal advice. Verify current rates and ceilings with the DGI or a certified accountant.
Marouan focuses on corporate taxation, VAT, and business compliance in Morocco. He writes practical guides that help entrepreneurs and companies navigate the Moroccan tax system with confidence.
