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When doing business in Morocco, companies step into one of North Africa’s most dynamic and diversified economies. Key sectors such as tourism, agriculture, construction, automotive, textiles, aeronautics and electronics form the backbone of the market, while strategic investment continues to flow into industrial parks, technology clusters and special economic zones that support long-term growth and export-oriented activity.
Morocco offers a clear framework for company formation, taxation and VAT obligations, supported by defined administrative processes and established public registers. Employment regulations outline straightforward contract options and clear rules for both local workers and foreign nationals with valid permits, while businesses and individuals operate under a structured personal tax and social security system that applies across various income categories.
Together, these strengths position Morocco as a compelling destination for companies seeking opportunities in a rapidly developing regional hub. This infographic highlights the essential areas to understand before entering or expanding on the Moroccan market.
Our free eBook on international expansion was created in cooperation with our global business community, Accace Circle, providing basic yet valuable information from 17 countries. Breeze through the specifics of doing business across different markets and compare key data that may be crucial for your ambitions of international expansion.
Most common industries:
Industries favoured by investment incentives:
Most common legal form of business: Limited liability company (SARL)
Required no. of shareholders: at least 1
Required no. of directors: at least 1
Official company registers: www.rnesm.justice.gov.ma/index.aspx
* The capital is freely determined
*17.5% on net income below MAD 300,000; 20% for net income between MAD 300,000 and MAD 1,000,000; 22.75% for net income between MAD 1,000,001 and MAD 100,000,000; 34% for net income above MAD 100,000,000
Who are tax residents: companies that have a registered seat in the country
Tax period: calendar year
Due date for CIT return: within three months following the closing of the fiscal year
*8% for pharmaceutical products, necessities (milk, sugar), school supplies, rental of electric meters, transactions related to the sharing of drinking water, 10% for banking services, hotel services, sale of food or drinks for on-site consumption, 20% for rental of electricity meters, 14% to 20% for passenger and freight transport operations
VAT registration for residents: A VAT declaration is submitted by all the Moroccan companies each month. In case the turnover of the past fiscal year is below 1 million MAD, the declaration is submitted each quarter.
VAT registration for non-residents: For the non-residents who make transactions with Moroccan companies, the customer (Moroccan registered firm) has the obligation to declare and pay the VAT on behalf of the foreign supplier, we talk about VAT reverse charge, unless the non-resident designated a Moroccan tax representative.
Other applicable taxes:
Who is entitled to work in Morocco:
Types of employment contract:
* 0% for annual income below MAD 40,000; 10% for annual income between MAD 40,001 and MAD 60,000; 20% for annual income between MAD 60,001 and MAD 80,000; 30% for annual income between MAD 80,001 and MAD 100,000; 34% for annual income between MAD 1000,001 and MAD 180,000; 38% for annual income above MAD 180,000
Who are tax residents: Individuals who have a permanent address in Morocco, have revenue and profit from Moroccan sources only, have profits or receive income and whose tax jurisdiction is assigned to Morocco under agreements
Tax period: fiscal year
Due date for PIT return: before April 1st of each year
Taxable incomes in Morocco: employment income, income from entrepreneurship
Health insurance contributions are included in the social security contributions
Doing business in Morocco can be a smooth experience if you have the right guidance and support. Entering the Moroccan market offers both exciting possibilities and specific hurdles, but working with skilled professionals helps you understand the local environment and approach each step with clarity. No matter if you are starting a new business or planning to expand your current company, our team of Moroccan specialists is ready to provide customized solutions to meet your business needs.
We deliver a full range of advisory and BPO services in Morocco to help you manage your tax, legal and corporate responsibilities. Our support also covers accounting, reporting, payroll and HR operations, making sure everything is handled efficiently and accurately while meeting all Moroccan laws and standards.
Market entry support | Tax advisory and compliance | Legal advisory | Accounting and reporting | Accounting portal | Payroll outsourcing | Payroll portal | Attendance portal | HR administration | Transaction advisory | Transfer pricing | Company registration | Corporate and secretarial services | ESG reporting | Online consulting | Fixed service packages
About Accace
Accace is a proactive consultancy and outsourcing partner who bridges the gap between needs and solutions. Combining smart and streamlined technology with a holistic approach, we provide an all-round care to clients and consider their matters as our own. With over 800 experts and approximately 2,000 customers, we have vast experience with facilitating the smooth operation and growth of small to large-scale, global businesses.
About Accace Circle
Accace operates internationally as Accace Circle, a co-created business community of like-minded BPO providers and advisors who deliver outstanding services with elevated customer experience and erase the borders of service delivery. Covering over 60 jurisdictions with more than 7,000 professionals, we support over 80,000 customers, mostly mid-size and international Fortune 500 companies from various sectors, and process at least 800,000 pay slips globally.
