What hiring incentives are available in Morocco (ANAPEC, Tahfiz, Idmaj) in 2026?

ANAPEC is the Moroccan public agency responsible for:

• Matching registered jobseekers with employers
• Running active employment programmes
• Managing hiring support agreements funded by the public authorities
• Supporting self-employment and entrepreneurship

ANAPEC is governed by Law No. 51-99 establishing the National Agency for the Promotion of Employment and Skills. The tax benefits of the programmes are set out in Article 57 of the CGI; the coverage of contributions is applied by the CNSS.

The detailed conditions are set by the CGI, the implementing texts, the ANAPEC agreements and the annual Finance Law.

The Tahfiz programme (Article 57-20° of the CGI) targets companies, associations and cooperatives set up between 1 January 2015 and 31 December 2026. It applies to employees:

• Hired on a CDI (permanent contract; see the employment contract in Morocco: CDI, CDD and probationary period)
• Within the first 2 years following the start of operations
• For a gross monthly salary capped at 10,000 MAD
• Up to a limit of 10 employees per company

For 24 months from the hiring of each employee:

• The salary is exempt from IR
• The State covers the employer's share of CNSS contributions
• The State covers the vocational training tax (1.60%)

The employee's share of CNSS contributions (6.74%) remains payable. The benefits are temporary and not retroactive: they run from the date of hiring.

The integration contract governed by ANAPEC allows a young person registered with ANAPEC to complete a paid pre-employment internship with an employer, for a maximum period of 24 months. The internship allowance, freely set up to a limit of 6,000 MAD per month, is exempt from IR for 24 months (Article 57-16° of the CGI) and does not give rise to CNSS contributions or TFP during the internship.

If the employer hires the trainee on a CDI at the end of the internship, the State covers the employer's CNSS share for 12 months. In return, the employer provides supervision (mentoring, training) and complies with the declaration obligations. The number of Idmaj integration contracts depends on the agreement concluded with ANAPEC.

Framework Law No. 03-22 enacting the Investment Charter and its Decree No. 2-23-1 establish investment bonuses, including a bonus for the creation of stable jobs for projects eligible for the main support scheme, as well as a specific scheme for VSMEs (TPME). These bonuses relate to investment and may be added, under the conditions laid down by each text, to the Tahfiz and Idmaj benefits.

To benefit from the ANAPEC schemes, the employer must:

• Be a company registered in the RC (Law 15-95), an association or a cooperative
• Be affiliated with the CNSS (see registering the company with the CNSS) and compliant with its social (Dahir 1-72-184 of 27 July 1972), tax (CGI 2026) and Labour Code (Law 65-99) obligations
• Sign an agreement with ANAPEC (Idmaj integration contract, Tahfiz protocol)
• For Tahfiz, have been set up between 1 January 2015 and 31 December 2026 and hire within 2 years of the start of operations
• Comply with the periods and conditions for maintaining the contract

With Charikaty, your company is set up online and the CNSS affiliation application is made as soon as it is formed: you are ready to hire from the start of the Tahfiz window.

The employee must in particular:

• For Idmaj and Taehil, be registered with ANAPEC as a jobseeker and meet the programme's criteria (qualification, length of registration)
• For Tahfiz, be hired on a CDI with a gross monthly salary ≤ 10,000 MAD
• Accept the contract in the prescribed form

1. Identify the appropriate programme (Idmaj, Tahfiz, Taehil) according to the candidate's profile and the company's date of formation
2. Submit the job offer and sign the agreement with the ANAPEC agency (integration contract or Tahfiz protocol)
3. Conclude the contract in the form provided for by the Labour Code or by the integration contract
4. Declare the employee to the CNSS via DAMANCOM, applying the planned coverage, and apply the IR exemption in the payroll (the monthly declarations are detailed in the employer's CNSS obligations)
5. Maintain compliance throughout the period of support so as not to lose the benefit

Without support, the employer's cost includes 21.09% of employer contributions, AMO and TFP included (social benefits capped at 6,000 MAD). For a gross salary of 8,000 MAD, this represents about 1,508 MAD per month; the detail of the rates and ceilings is set out in our guide to the cost of an employee in Morocco.

With Tahfiz, the employer's CNSS share and the TFP are covered by the State for 24 months and the salary is exempt from IR: the employer saves most of these charges and the employee receives a higher net salary, while retaining their social coverage.

Failure to comply with the conditions (termination of the contract before the minimum period, non-compliance with ANAPEC commitments, false declarations) results in:

• Loss of the benefit of the exemption for the periods concerned
• Recovery of the unpaid contributions and IR, with surcharges
• The risk of penalties from the CNSS and ANAPEC

Charikaty is a private Moroccan legal-tech platform specializing in company formation and compliance. Here is what you need to benefit from hiring incentives: a registered company, affiliated with the CNSS and up to date with its obligations, then an agreement with ANAPEC. With Charikaty, the company formation and the CNSS affiliation application are done online. We set up your company online and file the CNSS affiliation application as soon as it is formed. More than 250 companies have already been set up with Charikaty. For your first hires, we put you in touch with our payroll and accounting partners, available through our accounting service, who help you choose the appropriate scheme, put together your file with ANAPEC and apply the exemptions in the payroll.