How much does it cost to set up a company in Morocco in 2026?

No. Share capital is a contribution to the company: it remains the company's property once paid up and finances its activity. It is legally distinct from formation costs. The rules for each form are detailed in our guide to minimum capital by company type.

The contributions auditor is mandatory:

• For an SA, as soon as there is a contribution in kind (Law 17-95)
• For an SARL, if the value of a contribution in kind exceeds 100,000 MAD OR if total contributions in kind represent more than half of the capital (Article 53 of Law 5-96)

Without a contributions auditor, the partners (shareholders) are jointly and severally liable for 5 years, towards third parties, for the value attributed to the contributions in kind (Law 5-96).

Once the company is registered, plan for the following items (details of each tax are set out in our guide to the taxes of a new company):

• Accounting (Law 9-88) with documents kept for 10 years (Article 211 of the CGI 2026)
• CNSS: contributions due from the first employee (Dahir 1-72-184 of 27 July 1972): 21.09% employer share and 6.74% employee share in 2026, AMO included (Law 65-00)
• Corporate income tax (IS): 20% of net taxable profit below 100 million MAD, 35% above (Article 19 of the CGI 2026)
• VAT (TVA): standard rate of 20% (Articles 87 to 125 of the CGI 2026), quarterly returns for new taxpayers
• Minimum contribution (cotisation minimale): 0.25% of turnover, minimum 3,000 MAD, exempt for the first 36 months of operation (Article 144 of the CGI 2026)
• Business tax: exempt for the first 5 years (Law 47-06)
• Publications in the Official Bulletin and in a legal announcements newspaper for each amendment to the articles of association

• Private deed (acte sous seing privé, allowed for SARL and SAS): savings on notary fees where an authentic deed is not required
• Electronic formation (Law 88-17) with an advanced electronic signature (Law 43-20): no travel and no legalization fees for the articles of association; with Charikaty, the whole process is done online
• Business domiciliation rather than a commercial lease (bail commercial, Law 49-16) when the activity does not require premises
• Auto-entrepreneur self-employed status (Law 114-13) when the activity and turnover ceilings allow it (500,000 MAD for trade, industry and crafts, 200,000 MAD for services)
• Public support programs: Intelaka (since February 2020, loans of up to 1.2 million MAD at a preferential rate, guarantee from Tamwilcom, formerly CCG), Maroc PME, AMDIE; see our guide to the Intelaka program

Some activities involve additional costs for sector-specific approvals (agréments sectoriels):

• Credit institutions (Law 103-12): Bank Al-Maghrib approval
• Insurance: ACAPS approval
• Telecommunications: ANRT
• Health: professional orders and the Ministry of Health
• Casablanca Finance City (Decree-Law No. 2-20-665): specific status with a dedicated tax regime

For Moroccans living abroad (MRE) and non-residents, allow for the costs of legalizing and translating foreign documents, and for the declaration of the foreign-currency investment to the Office des Changes, the foreign exchange authority (free of charge), to benefit from the transfer guarantee (IGOC).

What to plan for: the mandatory public fees, the professional fees you choose and the recurring costs of the company once registered. With Charikaty, you do everything online.

Charikaty is a private Moroccan legal-tech platform. We identify the mandatory items and the freely priced items, limit the use of external professional fees where an authentic deed is not required, and carry out the whole process online: OMPIC negative certificate, drafting and electronic signature of the articles of association (Law 43-20), filing with the commercial court registry, obtaining the tax identifiers and CNSS registration. Public fees are itemized in your quote.