What is the easiest way to set up a company in Morocco in 2026?

The auto-entrepreneur status is the simplest route when the activity is carried out individually and stays below the legal thresholds. Law No. 114-13 provides for:

• Registration with the National Auto-Entrepreneur Register (Registre National de l'Auto-Entrepreneur, RNAE) managed by Poste Maroc, online or at a branch
• Annual turnover thresholds: 500,000 MAD for commercial, industrial and craft activities; 200,000 MAD for the provision of services
• Taxation: final flat-rate income tax of 0.5% (trade, industry, crafts) or 1% (services) of the turnover collected; withholding tax (retenue à la source) of 30% on the portion of turnover exceeding 80,000 MAD with the same client (Finance Law, LF 2023)
• Social security scheme: enrolment in the health coverage and pension scheme for self-employed workers
• Simplified accounting

The auto-entrepreneur commits their personal assets: no legal entity (personne morale) is created. Switching to a company form becomes relevant as soon as the activity grows, exceeds the thresholds, requires significant salaried staff or limited liability is sought. To sell online under this status, see e-commerce without a company in Morocco.

The SARL (or the SARL AU with a sole partner [associé unique], Law 5-96 amended by Law 24-10) is the most accessible form for creating a legal entity:

• Freely set capital: no legal minimum since Law 24-10, amount set by the articles of association (statuts) (from 1 MAD); the minimums for the other forms are listed in the minimum capital by company type
• Payment of at least one quarter of the cash contributions (apports en numéraire) at incorporation, balance within 5 years; deposit of the funds in a blocked bank account (compte bloqué) only if the capital exceeds 100,000 MAD (Article 51 Law 5-96, Law 21-19)
• Private deed accepted; notarial deed (acte notarié) optional (Law 32-09), the two routes being compared in company formation online or with a notary
• Contributions auditor (commissaire aux apports) mandatory if a contribution in kind exceeds 100,000 MAD or if the total contributions in kind represent more than half of the capital (Article 53 Law 5-96)
• From 1 to 50 partners; statutory auditor (commissaire aux comptes) mandatory only if turnover excluding tax exceeds 50 M MAD (Article 80)

The SAS (Law 5-96 as amended and supplemented by Law 19-20) is an alternative with freely set capital, with great freedom in drafting the articles of association, suited to projects that plan for investors to come in.

Yes, it is the choice that simplifies things the most: Law No. 88-17 on the electronic creation of businesses allows all formalities to be completed remotely, with articles of association signed by advanced electronic signature (Law No. 43-20) issued by a trust service provider (prestataire de services de confiance) approved by the DGSSI, and each step of the process is detailed in our guide to setting up a 100% online company in Morocco. If you delegate the procedures to Charikaty, the platform prepares, files and follows up the file with each administration, from the OMPIC negative certificate to CNSS affiliation, including for MRE.

Here are the points to tick off, with the competent authority and, where applicable, the cost:

1. Negative certificate from OMPIC (Law 13-99): 232.76 MAD online, issued within 24 to 48 hours, valid for 90 days
2. Drafting and signature of the articles of association (by private deed, signed electronically) and, if the capital exceeds 100,000 MAD, blocking of the funds at the bank
3. Registration of the articles of association (enregistrement des statuts) with the DGI within 30 days
4. Filing of the registration file with the commercial court registry of the registered office (siège social) (Law 15-95; Law 53-95): about 1,200 MAD
5. Tax identifiers: IF, ICE and business tax (taxe professionnelle) assigned by the DGI
6. CNSS affiliation and legal publication (publicité légale) (legal announcements newspaper [journal d'annonces légales] and Official Bulletin [Bulletin officiel], from a few hundred to 1,500 MAD)

Documents to gather: identity document of the partners and of the manager (gérant), negative certificate, signed articles of association, proof of registered office and, where applicable, certificate of blocked funds. Allow 3 to 10 working days after filing a complete file. With Charikaty, you send these documents online and we take care of the rest.

The registered office must be evidenced by:

• A commercial lease (bail commercial) subject to Law No. 49-16, or
• A written business domiciliation agreement (contrat de domiciliation) compliant with Law No. 89-17 (domiciliation provider registered in the RC; generally 100 to 500 MAD excl. VAT/month), or
• A title deed (titre de propriété) (Law 14-07 on land registration)

Domiciliation avoids renting premises to register the company; its costs and obligations are compared in domiciliation or commercial lease for the registered office.

• Commercial Register extract with the RC number, issued by the registry
• ICE (Common Company Identifier, Identifiant Commun de l'Entreprise, 15 digits) assigned by the DGI
• Tax identification number (Identifiant Fiscal, IF) and Business Tax (Taxe Professionnelle, TP), exempt for the first 5 years (Law 47-06)
• CNSS affiliation number (Dahir 1-72-184)

You still need to publish the notice of incorporation (avis de constitution) in a legal announcements newspaper and in the Official Bulletin (Law 5-96, Art. 96), release the funds upon presentation of the RC extract where the capital was blocked, keep the accounts (Law 9-88, records retained for 10 years under Article 211 of the CGI 2026, online tax filings on SIMPL) and affiliate employees with the CNSS from the first hire; these formalities are detailed in the steps for setting up a 100% online company. Two start-up exemptions ease the first years: the minimum contribution (cotisation minimale) is exempt for the first 36 months (CGI, Art. 144) and the business tax for 5 years.

• Regulated activities: prior approval or authorization (Law 103-12 for credit institutions; transport, health, private security, education, telecoms, insurance)
• Non-residents and MRE: advanced electronic signature (Law 43-20) or legalized power of attorney, identity verification (Law 43-05 amended by Law 12-18), contribution in foreign currency via a convertible dirham account and transfer guarantee (IGOC of the Office des Changes)
• Contributions of registered real estate: notarial deed required (Law 14-07; Law 32-09)

Charikaty is a private Moroccan legal-tech platform specializing in company formation and compliance. Setting up simply requires the right legal form, a negative certificate, articles of association, proof of registered office and the partners' identity documents. With our online SARL formation service, we assess with you the most suitable route (auto-entrepreneur, SARL AU, SARL or SAS), draft the articles of association, have them signed electronically (Law 43-20), file the application with the commercial court registry and follow up on obtaining your identifiers from the DGI and the CNSS. You receive your Commercial Register extract without having to travel (Law 88-17).

With Charikaty, setting up a SARL in Morocco costs from 4,550 MAD including VAT, official fees included, and is done entirely online. More than 250 companies have already been set up with Charikaty.