Fiscalité des faibles revenus professionnels au Maroc : Appréciation du régime de l’autoentrepreneur

Abstract

In force since September 2015, the autoentrepreneur regime is also in response to the recommendations of the April 2013 tax assizes organized in Skhirat. This regime offers tax benefits with ambitions to promote self-employment, reduce unemployment and fight against the informal sector.

This article aims to assess the scope and limits of this status in light of the objectives assigned to it.

In line with this, this work establishes a comparison between the taxation of the autoentrepreneur regime and that of the Unique Professional Contribution (CPU), in force since 2021.