Do you need a physical address to set up a company in Morocco in 2026?
No, a dedicated office is not required to set up a company in Morocco: the law only requires a registered office located in Morocco, set out in the articles of association (statuts), which may be a commercial domiciliation (Law 89-17), offered in practice for 100 to 500 MAD excl. tax per month. This registered office is evidenced by a commercial lease (Law 49-16), ownership of the premises or a domiciliation agreement, attached to the registration file.
The essentials in 6 points
In shortObligation: registered office located in Morocco and stated in the articles of association (Law 5-96; Law 17-95 as amended by Law 19-20; Commercial Code, Law 15-95)
Registration: address declared to the Commercial Register (commercial court registry), to the DGI (IF, ICE, professional tax) and to the CNSS
Three accepted forms of proof: commercial lease (Law 49-16), title deed or domiciliation agreement (Law 89-17)
Domiciliation: written agreement with a domiciliation provider registered in the RC; usual cost of 100 to 500 MAD excl. tax per month
Manager's home: possible to get started, subject to the residential lease, the co-ownership regulations and municipal rules
Changes: declaration of transfer to the DGI within 30 days (Article 149 CGI), amending entry in the RC, retention of supporting documents for 10 years (Article 211 CGI)
the information provided in this article is for information purposes only and does not constitute personalized legal advice. We recommend that you consult a qualified expert before making any decision. Charikaty provides experts to support you: contact us for free advice.
The registered office is a mandatory item of the articles of association (Law 5-96 for the SARL and the SARL AU; Law 17-95 for the SA; Law 5-96 as amended and supplemented by Law 19-20 for the SAS) and domiciliation is governed by Articles 544-1 to 544-11 of the Commercial Code. The registered office entered in the Commercial Register (Registre du Commerce) must be genuine, verifiable and supported by proof.
What does the law say about a company's registered office?
The registered office is the statutory address of the legal entity. It determines:
- the territorial jurisdiction of the commercial courts (Law 53-95) and of the tax office responsible for the company (Articles 148 and 149 of the CGI);
- the commercial court registry (greffe du tribunal de commerce) with which the company is registered in the Commercial Register, as explained in the guide on where to register a company in Morocco (OMPIC, for its part, keeps the central commercial register);
- the address for service of official documents and administrative correspondence;
- the attachment to a CNSS agency and to a municipality (professional tax, operating authorizations).
| Text | Contribution |
|---|---|
| Law 15-95 enacting the Commercial Code | Commercial register (Articles 27 to 78) and domiciliation regime (Articles 544-1 to 544-11) |
| Law 53-95 establishing the commercial courts | Territorial jurisdiction; the commercial court registry keeps the local commercial register |
| Law 5-96 | SARL and SARL AU: the registered office is a mandatory item of the articles of association |
| Law 17-95 as amended by Law 19-20 | SA: the registered office is a mandatory item of the articles of association |
| Law 5-96 as amended and supplemented by Law 19-20 | SAS: the registered office is a mandatory item of the articles of association |
| Law 49-16 | Leases for commercial, industrial or craft use |
| Law 89-17 | Commercial domiciliation: written agreement, obligations of the domiciliation provider and of the domiciled company |
| Law 88-17 | Electronic creation of companies |
Which proofs of registered office are accepted?
The law allows three forms of proof for the registered office address: the commercial lease, ownership of the premises or commercial domiciliation. Their cost, commitment period, obligations and advantages (domiciliation at 100 to 500 MAD excl. tax per month in practice, commercial lease with right to renewal, ownership with acquisition costs) are compared in the guide comparing domiciliation and commercial lease for the registered office.
1. Commercial lease
The rental of premises for commercial, industrial or craft use is governed by Law 49-16.
Typical documents for registration:
- Lease agreement signed between the landlord and the company (or its founders acting on behalf of the company being formed), with certified signatures (signatures légalisées)
- Registration of the lease with the registration services of the DGI
- Proof of ownership of the landlord (land title or deed) and a copy of their identity document, requested by some registries
2. Ownership
If the company, or a partner who makes the premises available to it, is the owner of the premises:
- Land title (titre foncier) or notarial deed of acquisition
- Certificate of provision (attestation de mise à disposition) or lease agreement between the owner partner and the company
- Receipt for the municipal services tax (taxe de services communaux) or other proof of address
3. Commercial domiciliation
Law 89-17 (2019) introduced Articles 544-1 to 544-11 into the Commercial Code, which regulate domiciliation. The domiciliation provider (domiciliataire) (business centre, firm, domiciliation company) provides the domiciled company (domicilié) with an address that becomes its registered office and provides, where applicable, related services (mail reception, meeting room, secretarial services).
Typical documents for registration:
- Written domiciliation agreement, compliant with the regulatory model, concluded with a domiciliation provider registered in the Commercial Register
- Domiciliation provider's RC extract
The domiciled company must register in the RC within 3 months of signing the agreement; the other obligations of the domiciliation provider and of the domiciled company are detailed in the comparison between domiciliation and commercial lease. This regime is distinct from simple subletting or the informal use of a third party's address. It is the solution most used by MRE and entrepreneurs who do not yet need premises (see setting up a company in Morocco as a non-resident).
Can the registered office be at the manager's home?
In practice, it is possible to establish the registered office at the manager's home, provided that this is evidenced to the registry (title deed or residential lease, with a certificate of provision of the address signed by the owner) and that the following rules are complied with:
- Compliance with the residential lease (landlord's consent if the manager is a tenant)
- Compliance with the co-ownership regulations
- No municipal rule prohibiting professional use at the address
- Activity compatible with residential use (no noisy or polluting activity, or activity receiving the public, without authorization)
This solution is typically transitional at start-up. It is recommended to switch to a commercial lease or professional domiciliation as soon as the activity justifies it, which entails a transfer of the registered office.
Where does the registered office address appear during registration?
The address of the registered office appears:
- In the articles of association (mandatory clause)
- In the registration file filed with the commercial court registry, together with the proof of address (registered lease, title deed or domiciliation agreement with the domiciliation provider's RC extract); the full list is set out in the documents required to register a company in Morocco
- On the Commercial Register extract (model J) and on the tax identification certificate issued by the DGI (tax identifier, ICE assigned pursuant to Decree 2-11-63, professional tax)
- In the CNSS affiliation certificate (Dahir 1-72-184 of 27 July 1972), issued upon the company's affiliation with the CNSS
The declaration of existence to the DGI (Article 148 CGI) must be made within 30 days of incorporation. Law 88-17 makes it possible to complete all the formation formalities remotely: with Charikaty, you send your proof of address online, we file the application with the relevant authorities and provide you with your RC extract and your identifiers.
How do you transfer the registered office?
The transfer of the registered office is an amendment to the articles of association that requires:
- Decision of the competent body: partners representing at least three quarters of the shares for the SARL (Article 75, Law 5-96), extraordinary general meeting for the SA (Law 17-95), body designated by the articles of association for the SAS
- Updating of the articles of association
- Amending entry in the Commercial Register (Law 15-95), with the commercial court of the new registered office in the event of a change of city
- Publication in a legal announcements newspaper and in the Official Bulletin
- Declaration of transfer to the DGI within 30 days (Article 149 CGI)
- Updating with the CNSS, the bank and partners
With Charikaty, the drafting of the deeds, the electronic signature, the filing with the registry and the legal publications are done online. The formalities are detailed in the guide to transferring the registered office to another city.
How long must proof of the registered office be kept?
The articles of association, leases, titles, domiciliation agreements, minutes of meetings, RC extracts and amendment notices are kept for 10 years (Article 211 CGI; Law 9-88), on paper or electronic media.
How does Charikaty simplify setting up the registered office?
Here is what you need to set up your registered office: a genuine address in Morocco and proof (commercial lease, title deed or domiciliation agreement). Charikaty is a private Moroccan legal-tech platform specializing in company formation and compliance, with which you do everything online. If you do not have premises, our domiciliation service offers you, with our partner domiciliation providers, a registered office address compliant with Law 89-17. We help you choose the appropriate address option (lease, ownership or domiciliation), we draft your articles of association with advanced electronic signature (Law 43-20), then we file your registration application with the commercial court registry, the DGI and the CNSS. More than 250 companies have already been set up with Charikaty. You follow each step online, whether you are in Morocco or abroad.
FAQ: Address and registered office
Must the registered office be a dedicated office?
No, the registered office does not have to be a dedicated office: the law requires a registered office established in Morocco, which may result from a commercial lease (Law 49-16), ownership or commercial domiciliation (Law 89-17).
Is domiciliation legal?
Yes, domiciliation is legal under the regime of Law 89-17 (Articles 544-1 to 544-11 of the Commercial Code). The domiciliation provider must be registered in the Commercial Register, sign a written agreement and keep a file for each domiciled company.
Can I use my home as the registered office?
The manager's home can serve as the registered office, subject to the residential lease, the co-ownership regulations and the municipal regulations, with proof of address accepted by the registry. This solution is mainly suited to the start-up phase.
Which documents should be attached to the registration file?
For the registered office, depending on the case, you must attach a registered lease agreement (Law 49-16), a title deed or a domiciliation agreement (Law 89-17), in addition to the standard documents (articles of association, OMPIC negative certificate, CIN or passport of the partners and of the manager).
Is the registered office address checked?
Yes, the registered office address is checked by the registry upon registration and, where applicable, by the DGI and the municipality during the life of the company.
What happens in the case of a fictitious address?
A fictitious registered office address leads to the refusal or removal of the registration, a tax reassessment and criminal penalties in the event of proven fraud.
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