Free zones in Morocco: what are the advantages for a company in 2026?

Law No. 19-94 establishes export free zones, delimited areas created by decree and given a customs, tax and foreign exchange regime derogating from ordinary law. The 2020 Finance Law renamed them industrial acceleration zones (ZAI) and overhauled their IS regime. Each creation or extension of a zone is examined by the National Commission for Industrial Acceleration Zones, then decided by decree, which also governs the authorized activities.

The main ZAIs are located in Tangier (Tanger Free Zone, Tanger Automotive City), Kenitra (Atlantic Free Zone), Nouaceur (Midparc), Oujda and Jorf (created in 2024), and two new zones in Fez and Skhirat were adopted by the Government Council in October 2025: their locations and sectors are presented in our overview of industrial acceleration zones (ZAI). For the Tangier hub, managed by Tanger Med Zones (a subsidiary of TMSA), the establishment steps are detailed in our guide to setting up a company in the Tangier free zone.

The CGI 2026 provides for a specific tax regime for companies located in a ZAI:

The 20% rate results from the convergence of IS rates initiated by the LF 2023 (15% previously, then 16.25%, 17.5% and 18.75% from 2023 to 2025). It applies to the entire profit, local and export, and the 35% rate provided for above 100 million MAD of profit does not apply to companies located in a ZAI. Construction and assembly works companies are excluded from the regime. For the ordinary-law rules, see the taxation of dividends in Morocco and the 5-year professional tax exemption.

Goods entering a ZAI benefit from:

• Exemption from customs duties, taxes and surcharges (import, movement, consumption, production, export)
• Exemption from foreign trade control formalities under the conditions provided for by Law 19-94
• Freedom to bring in and re-export raw materials, equipment, capital goods and finished products

Trade between a ZAI and the rest of the territory is treated as imports or exports, under the control of the Customs and Indirect Taxes Administration (Administration des douanes et impôts indirects, ADII).

Companies located in a ZAI fall under a specific foreign exchange regime, set out in the Office des Changes' General Instruction on Foreign Exchange Transactions (Instruction Générale des Opérations de Change, IGOC):

• Transactions with other countries carried out outside ordinary-law exchange controls, under the conditions of Law 19-94
• Foreign currency accounts authorized for the company's transactions
• Transfer guarantee for dividends and sale proceeds for foreign investments financed in foreign currency, subject to the reporting formalities with the Office des Changes

Foreign investors and MRE may hold 100% of the capital and contribute the funds from abroad, in accordance with the rules on foreign investment in a Moroccan company.

The regime targets export-oriented industrial activities and the services related to them:

• Industry: automotive, aeronautics, electronics, textiles, processed agri-food, batteries and components
• Export logistics, warehousing and international distribution (port logistics zones)
• Industrial services: maintenance, engineering, R&D, assembly for foreign principals

An activity intended mainly for the domestic market or not authorized in the zone does not benefit from the regime.

To benefit from the advantages, the investor must:

1. Check that their activity is among those authorized in the zone concerned
2. Sign a lease or purchase agreement for land or premises with the zone's developer (aménageur-développeur)
3. Obtain the establishment approval provided for by Law 19-94 and its implementing texts, processed by the developer
4. Register a company under Moroccan law (SARL, SAS or SA) in the Commercial Register, with the competent commercial court registry (greffe du tribunal de commerce)
5. Register with the zone's customs office, then declare employees to the CNSS from the first hire (the company's affiliation being made at the time of incorporation)
6. Comply with the zone's specifications (cahier des charges)

The contacts and timelines for each step are presented, for the Tangier hub, in our guide on setting up a company in the Tangier free zone.

Official formation costs: OMPIC negative certificate (232.76 MAD online), registry (about 1,200 MAD), legal notices (JAL and Official Bulletin). With Charikaty, you send your documents online and we take care of the rest.

The ZAI regime is not a blank cheque:

• The advantages are tied to location in the zone and to the authorized activity
• Sales on the domestic market are treated as imports and bear customs duties and import VAT
• The IS exemption is limited to 5 years; the 20% rate applies thereafter
• Accounting follows Law 9-88 and the CGNC (10-year retention)
• Social obligations (CNSS, Labour Code) remain fully applicable

Charikaty is a private Moroccan legal-tech platform that sets up your company 100% online. Law No. 88-17 on the electronic creation of companies makes it possible to complete all the formation formalities remotely. Here is what you need to benefit from the regime: a registered company under Moroccan law, a corporate purpose consistent with the authorized activity and the documents requested by the developer. With Charikaty, you complete the entire formation part online, simply and quickly, in particular with our service for setting up a subsidiary in Morocco: OMPIC negative certificate, drafting and electronic signature of the articles of association (Law 43-20), filing of the registration application with the Commercial Register, obtaining the IF, the ICE and the professional tax identifier, then CNSS affiliation. For a ZAI project, we help you prepare the documents requested by the developer; the decision on establishment rests with the developer.

More than 250 companies have already been set up with Charikaty.