Investment amount: 5 million USD - 100 million USD
Government incentives can be obtained at the national level, as well as from the administrative regions of Morocco. An investment project can benefit from significant government incentives if it meets at least one of the following criteria:
- Make a total investment of at least 50 million Moroccan dirhams (~5 million USD) over 3 years and create 50 permanent jobs OR create at least 150 permanent jobs over 3 years.
When these criteria are met, up to 30% of the total investment amount can be reimbursed by the state. (Some of the expenses included in the investment amount: purchase of land, rental, purchase of equipment, rental, labour costs, rental of buildings, purchase...)
Furthermore, an exemption from VAT and import duties is possible for a period of 36 months.
Investment amount: >100 million USD
Additional incentives are available when the investment project exceeds 100 million USD.
- Total exemption from import duties and simplified customs procedures.
- Exemption from registration and stamp duties.
- Creation of a special contact point to facilitate official procedures.
- Allocation of special customs zones.
- Access to special energy prices.
Incentives for Investment in Free Zones
Additional incentives may be obtained if the investment is made in one of these areas.
Tax advantages:
- Total exemption from income tax for the first 5 years,
- 80% exemption on taxable gross income for the following 20 years.
- Total exemption from corporation tax for the first 5 years,
- Tax rate of 8.75% for the following 20 years.
- Total exemption from business tax for 15 years.
- Total exemption from urban tax for 15 years.
- Exemption from the national solidarity contribution.
Customs advantages :
- Total exemption from import duties and simplified customs procedures.
- VAT exemption on purchases related to the production of products exported from free trade zones.
- Exemption from registration and stamp duties.
- Creation of a special contact point to facilitate official procedures.