The unique professional contribution and tax compliance


  • Lotfi Benazzou
  • Rime Maach
  • Rida Mesrar



Taxation, Flat-rate scheme, unique professional contribution, tax compliance.


Taxation in Morocco is crucially important to the economic and social governance, playing a vital role in financing public services. The introduction of the unique professional contribution (UPC) in 2021 marked a significant change, replacing the flat-rate profit system. This reform aimed to simplify the collection of taxes and social security contributions for activities generating modest incomes.

The reform aimed to consolidate various tax and social security obligations into a single contribution, encouraging tax compliance. Although UPC has brought benefits such as increased transparency and simplified tax procedures, initial challenges have been encountered, including difficult initial adjustments for some taxpayers and operational challenges related to the management of complementary rights.




How to Cite

Benazzou , L., Maach , R., & Mesrar , R. (2024). The unique professional contribution and tax compliance. Revue Internationale De La Recherche Scientifique (Revue-IRS), 2(4), 1527–1535.