Business in Morocco
Module 12: Business

Start &
Succeed

Guide pratique bach tcreer entreprise dialk, tfehm fiscalité w tdir les codes d'affaires dial Maroc.

Creer Entreprise dialk f 6 Étapes

Le parcours simplifié grâce l Centres Régionaux d'Investissement (CRI).

1

Negative Certificate

24h

Trade name reservation (OMPIC).

2

Registered Office

Immediate

Lease agreement or domiciliation.

3

Articles

24-48h

Drafting and signing (Notary/Accountant).

4

Capital Blocking

24h

Bank (if capital > 100k or SA).

5

Registration

48h

Tax office, Commercial Court, CNSS.

6

Publication

Variable

Legal announcement and Official Bulletin.

Kheyar Statut Juridique dialk

SARL, SA wla Auto-entrepreneur ? L9a structure li twa9ef m3a projet dialk.

SARL (LLC)

SMEs & Standard
Minimum Capital0 MAD (10k recommended)
Advantages

Limited liability, simple management

Contactina

Self-Employed

Freelance & Testing
Minimum Capital0 MAD
Advantages

Reduced taxation (1-2%), no heavy accounting

Contactina

SA (Corporation)

Large Projects
Minimum Capital300k MAD
Advantages

Credibility, easier capital opening

Contactina

Clear & Attractive Taxation

Système fiscal marocain mwazi m3a standards internationaux, m3a avantages spécifiques l'export w l'industrie.

Corporate Tax

20%

Standard rate. 35% if profit > 100M MAD. 10% or 15% for certain zones/sectors.

Income Tax

0 - 38%

Progressive scale on salaries and professional income.

VAT

20%

Normal rate. Reduced rates (7%, 10%, 14%) for basic products, energy, transport.

💡 Good to know: Les sociétés exportatrices w li kaynin f Zones d'Accélération Industrielle (Zones Franches) kaykono exemptés d'IS pendant 5 ans.

Culture d'Affaires

Réussir f Maroc, hya tfehm codes dialo. La relation humaine t9od souvent 3la contrat écrit immédiat.

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.

Business Tea Morocco
Trust

"La confiance katji b gttat w katmchi b litrat." - Proverbe