Start &
Succeed
The practical guide to starting your business, understanding taxation, and mastering the Kingdom's business codes.
Starting Your Business in 6 Steps
The simplified process thanks to Regional Investment Centers (CRI).
Negative Certificate
Trade name reservation (OMPIC).
Registered Office
Lease agreement or domiciliation.
Articles
Drafting and signing (Notary/Accountant).
Capital Blocking
Bank (if capital > 100k or SA).
Registration
Tax office, Commercial Court, CNSS.
Publication
Legal announcement and Official Bulletin.
Choose Your Legal Status
SARL, SA or Sole Proprietor? Find the structure suited to your project.
SARL (LLC)
Limited liability, simple management
Self-Employed
Reduced taxation (1-2%), no heavy accounting
SA (Corporation)
Credibility, easier capital opening
Clear & Attractive Taxation
The Moroccan tax system is aligned with international standards, with specific advantages for export and industry.
Corporate Tax
Standard rate. 35% if profit > 100M MAD. 10% or 15% for certain zones/sectors.
Income Tax
Progressive scale on salaries and professional income.
VAT
Normal rate. Reduced rates (7%, 10%, 14%) for basic products, energy, transport.
💡 Good to know: Export companies and those located in Industrial Acceleration Zones (Free Zones) benefit from a 5-year corporate tax exemption.
Business Culture
Success in Morocco also means understanding its codes. Personal relationships often take precedence over immediate written contracts.
Greetings
Warm handshake. Take time to ask about family/health news.
Language
French is the business language. English is progressing but French remains king in writing.
Punctuality
Be on time, but tolerate a slight delay from your counterpart (flexibility).
Tea
Always accept the tea offered, it's a sign of hospitality and the beginning of a relationship.
"Trust is earned drop by drop and lost by the liter." - Proverb