Exemption from registration and stamp duties for the constitution or increase of capital and the acquisition of land. Detail Art 27 (Law 19-94).
Patent tax exemption for 15 years. Detail Art 28 (Law 19-94).
Exemption from business tax for 15 years.
Exemption from corporate income tax for 5 years and reduction of the rate to 8.75% for the next 20 years. Detail Art 30 (Law 19-94).
Exemption from tax on equity products, shares and similar income for non-residents. Detail Art 32 (Law 19-94).
Exemption from VAT on goods from abroad or the subject territory. Detail ART 33 (law 19-94) and free repatriation of profit and capital.
The Moroccan State, through the Hassan II Fund, may grant financial assistance for the acquisition of land and/or the construction of production units for certain sectors of activity. This subsidy can reach 100% of the price of the land on the basis of a maximum cost of 250 DH/m².
The release of this aid is conducted within a period not exceeding 60 days after submission of supporting documents.
For information on all State subsidies and requirements, visit the Ministry of industry, trade, investment and the digital economy website.
Several free trade agreements have been signed with more than 60 countries in the European Union, Africa, the United States, the Middle East…
Tanger Free Zone operates as a point of single contact. It welcomes, assists and guides investors for the development of their projects. It enjoys a special customs regime in the form of exemption from import duties, taxes and import surcharges, tax on consumption.
Tanger free zone is not subject to foreign trade and foreign exchange control legislation.