How do you set up a company in the Tangier free zone in 2026?

Most of the zones in northern Morocco are developed and managed by Tanger Med Zones (TMZ), a subsidiary of the Agence spéciale Tanger Méditerranée, known as the Tanger Med Special Agency (TMSA):

These zones fall under the industrial acceleration zones regime provided for by Law 19-94; the other ZAIs in the country are presented in our overview of industrial acceleration zones (ZAI). In March 2026, the Government Council adopted a draft decree amending the decree on the Ksar El Majaz ZAI in order to create new free zones around the port. Conversely, Tetouan Park (SMEs focused on the domestic market), Tetouan Shore (offshoring) and the Tanger Med Port Center business centre are not ZAIs.

The zone developer informs the investor about:

• The list of authorized activities in each zone, set by regulation
• The availability of land, turnkey buildings and premises
• The environmental and safety specifications (cahier des charges)
• The pricing conditions (rent, services, charges)
• The commitments expected in terms of investment and jobs

The activity must be industrial, logistics or related services, and export-oriented.

The installation contract (lease or acquisition) concluded with the zone developer specifies:

• The precise purpose of the activity
• The land or premises allocated
• The investment commitments and job creation commitments
• The term of the contract and the renewal conditions

This contract serves as proof of the registered office for registration and is a condition for obtaining the ZAI approval.

Once the contract is signed, and before the company is registered, the investor obtains the approval to set up in a ZAI, processed by the zone developer in accordance with the procedure of Law 19-94 and its implementing texts. It specifies the authorized activity and gives access to the tax and customs regime. Once entered in the Commercial Register, the company registers with the zone's customs office (ADII) to carry out its operations.

The company that sets up in a ZAI is a company under Moroccan law registered in the Commercial Register kept by the competent commercial court registry (Tangier for TFZ). The most commonly used forms are (see also the minimum capital by type of company):

• SARL (Law 5-96 as amended): freely set capital, bank deposit mandatory only above 100,000 MAD
• SAS (Law 5-96 as amended and supplemented by Law 19-20): freely set capital, broad freedom in drafting the articles of association, single shareholder possible
• SA (Law 17-95): minimum capital 300,000 MAD, at least one quarter paid up, at least 5 shareholders, suited to large projects

Documents required: identity document of each partner and director (CIN, passport or residence card), installation or domiciliation contract, certificate of blocked funds if required and, for a partner that is a foreign legal entity, its articles of association and a registration extract, translated and apostilled or legalized. The full list by profile is set out in our guide on the documents required to register a company in Morocco.

Procedure and official fees:

1. OMPIC negative certificate: 232.76 MAD online, valid for 90 days
2. Drafting of the articles of association (statuts) and advanced electronic signature (Law 43-20)
3. Registration of the articles of association with the DGI
4. Filing of the registration file with the commercial court registry (about 1,200 MAD)
5. Obtaining the IF, the ICE and the professional tax identifier from the DGI, publication in a legal notices journal (journal d'annonces légales) and in the Official Bulletin, CNSS affiliation

Law No. 88-17 on the electronic creation of businesses makes it possible to complete these formalities remotely. With Charikaty, the filing with the registry is done online and you receive your Commercial Register extract without travelling, whether you are in Morocco or abroad.

By setting up in a ZAI in Tangier, the business benefits from the regime provided for by the CGI 2026: full IS exemption for the first 5 financial years then 20%, exemption from VAT with right of deduction, exemption from professional tax for 15 years, and exemption from customs duties and taxes on goods brought into the zone. Details of these advantages, of the dividend regime and of the treatment of sales on the Moroccan market are set out in our guide on the advantages of a company in a free zone in Morocco.

Companies located in a ZAI fall under the specific foreign exchange regime set out in the IGOC of the Office des Changes: transactions with foreign countries outside ordinary exchange controls, foreign currency accounts, and a transfer guarantee for dividends and sale proceeds for non-resident investors and MRE who have contributed funds in foreign currency, subject to the declarations to the Office des Changes.

The ZAI regime does not exempt companies from social security and accounting obligations:

• CNSS affiliation of the company at the time of incorporation and declaration of employees from the first hire (Dahir 1-72-184 of 27 July 1972), with the usual contributions (21.09% employer / 6.74% employee = 27.83%, monthly ceiling of 6,000 MAD for social benefits)
• Accounts in accordance with Law 9-88 and the CGNC, filing of the financial statements with the registry
• Retention of documents for 10 years (Article 211 of the CGI)
• Compliance with the Labour Code (Law 65-99), including the SMIG (minimum wage) of 17.92 MAD/hour in 2026

Charikaty is a private Moroccan legal-tech platform that sets up your company 100% online. Here is what you need to set up in Tangier: a contract with the zone developer, the ZAI approval, then a registered company under Moroccan law with a compliant corporate purpose. With Charikaty, you complete the entire formation online, simply and quickly, in particular with our subsidiary formation service in Morocco: OMPIC negative certificate, drafting and electronic signature of the articles of association (Law 43-20), filing of the registration file with the Commercial Register, obtaining the IF, the ICE and the professional tax, then CNSS affiliation. For a set-up in Tangier, we draft a corporate purpose consistent with the authorized activity and help you gather the documents requested by Tanger Med Zones; the contract and the approval are the responsibility of the zone developer.

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