Implementation services:

Choosing an industrial area to launch its business is choosing a range of services that will create an environment conducive to its development. Tanger Free Zone has focused on developing a comprehensive and diversified offer.


One-stop shop center

Tanger Free Zone functions as a one-stop shop center. It offers investors the means to start their business at the time of land acquisition. All administrative procedures are done on site.


Simplified administrative procedures:

Tanger Free Zone functions as a one-stop shop center. It welcomes, supports and guides the investors for their projects.
It benefits from a special customs regime through exemptions from import duties, taxes and import surcharges, as well as taxes on consumption.
Tangierís Free Trade Zone is not subject to the laws of control of foreign trade and foreign exchange.

See details:


Foreign exchange regime

Article 15 of Act No. 19-94, provides that goods entering  Free Trade Zones and leaving these areas are not subject to the legislation on foreign exchange regime. Commercial and industrial activities as well as services aimed at overseas by companies in the Free Zone enjoy total exchange freedom whatever the nationality and residence of the operator. The settlement of transactions in these areas must be made in convertible currency only. Settlements between Free Trade Zones and the rest of the Moroccan territory take place in accordance with the general exchange regulations prevailing in Morocco.


Customs procedure

S. 21 (Act 19-94) Goods entering or leaving Free Trade Zones for exportation as well as those obtained in these areas or that remain there shall be exempt from all duties, taxes or surcharges on imports, circulation, consumption, production or export.
S. 25 (Act 19-94) The foreign staff of companies operating in export processing zones benefit from the suspension of duties and taxes as well as control procedures of foreign trade for new or currently used furniture being imported precisely for his establishment in Morocco.
Goods brought into the zone from abroad may be imported into the customs territory of Morocco provided that the customs import formalities are met and that the corresponding duties and taxes are paid to the customs administration.


A very attractive tax regime:


Registration fee and stamp duty

• Exemption of all registration taxes and stamp duties for acts of incorporation and capital increase as well as acquisition of land. Details Art 27 (Act 19-94)
• Patent Law
• Tax exemption for license tax and urban tax for the first 15 years for buildings and equipment. Details Art 28 (Act 19-94)

Corporate tax (IS)

• Corporate tax is 0% during the first 5 years and then a reduced rate of 8.75% starting at the 6th year applies, for the next 20 years. Details Art 30 (Act 19-94)
• Dividends and shares
• Exemption of tax on dividends when they are paid to non-residents and a tax rate of 7.5% when they are paid to residents.

Where these companies distribute dividends and other income from shares coming from both from activities in the Free Zone as well as from other activities, the tax on dividends and partnership shares applies to amounts distributed in proportion to taxable income, regardless if these sums are being paid to residents or nonresidents. Details Art 32 (Act 19-94) Value-added tax