Setting up a company in Tanger Tech, the Mohammed VI Tanger Tech City, gives access to the tax regime of the industrial acceleration zones (IAZ) while establishing in one of Morocco’s most ambitious industrial and technology hubs. Between the full corporate income tax exemption for the first five financial years, the immediate proximity of the Tanger Med port and a single point of contact on the developer’s side, this choice attracts Moroccan and foreign investors from the automotive, electronics and technology sectors. But you still need to know the eligibility conditions, the actual steps and the accounting obligations that come with this establishment. This 2026 guide, prepared by the experts of Cabinet Dami & Associés, based in Tanger Free Zone and operating across all the free zones of Tangier, gives a concrete overview.
A question about your own situation? Message us on WhatsApp or book a consultation — reply within 24 hours.
What is Tanger Tech (Mohammed VI City) and IAZ status?
Tanger Tech, officially the Mohammed VI Tanger Tech City, is an industrial and urban project of 2,167 hectares in total, located in the Tangier-Tetouan-Al Hoceima region, close to the Tanger Med logistics hub. It comprises an industrial acceleration zone (IAZ) of 947 hectares — including 467 hectares already designated as an IAZ under Law No. 19-94 — and a smart city of 1,220 hectares (services, residential, leisure). The project is led by the Société d’Aménagement de Tanger Tech (SATT), a partnership bringing together the Tangier-Tetouan-Al Hoceima Regional Council, Bank of Africa, Tanger Med Special Agency and CRBC. These figures are published by the Ministry of Industry and Trade. The zone aims to host high value-added activities: automotive, electronics, aeronautics, battery technologies and electric mobility, chemicals and logistics.
From a tax standpoint, companies established there fall under the regime of the industrial acceleration zones (IAZ), the framework that succeeded the “export free zones” of Law No. 19-94. This status conditions most of the benefits described below: it is intended for activities mainly oriented towards export, carrying out a physical activity (factory, warehouse, production unit or services linked to international trade) within the perimeter of the zone.
Who can set up there?
Any natural or legal person, Moroccan or foreign, may invest in an IAZ. Moroccan residents and companies with their registered office in Morocco must however comply with the foreign exchange regulations in force for their operations within the zone. The activity must be export-oriented: sales to the local Moroccan market remain possible but are treated as imports (applicable customs duties, VAT and taxes).
What tax benefits in Tanger Tech in 2026?
The central appeal of IAZ status is a package of exemptions designed to reduce the cost of setting up and operating an export activity:
- Corporate income tax (CIT): full exemption for the first 5 consecutive financial years. The CIT rate applicable after the exemption period depends on each company’s situation — in particular the export nature of the activity and whether or not there is local turnover (so-called “mixed” activity). Cabinet Dami carries out a tailored study to determine the regime and rate exactly applicable to your case.
- Professional tax: exemption for 15 years.
- VAT: exemption on goods and services required for the export activity, with the right of deduction retained.
- Customs duties: exemption on imports intended for the zone’s activity.
- Minimum contribution: 0.25% (General Tax Code, art. 144).
- Foreign exchange: freedom to transfer foreign currency, repatriation of profits and capital, within the framework of the Foreign Exchange Office regulations.
- Dividends: distributed dividends bear a 11.25% withholding tax (2026). The effective treatment may depend on the recipient’s residence and any applicable double taxation treaty — to be checked case by case.
These benefits apply as long as the company complies with its establishment criteria and its export destination. For the detailed figures and conditions, see our dedicated page on the tax and social benefits of free zones.
Need advice on this topic? Cabinet Dami & Associés, chartered accountants with offices in Tangier and Casablanca, will reply within 24 hours.
Why choose Tanger Tech over another Tangier zone?
Tangier has several industrial acceleration zones, each with its own vocation. Tanger Tech stands out for its “technologies and industries of the future” orientation and its ambition of an integrated smart city (industry + services + housing).
- Tanger Tech (Mohammed VI City): technologies, electronics, automotive, R&D, electric mobility — for innovative projects seeking a sustainable ecosystem.
- Tanger Free Zone (TFZ): pioneer since 1999, multi-sector, close to Tangier city — see our guide to setting up in Tanger Free Zone.
- Tanger Automotive City (TAC): dedicated to the automotive industry and its parts suppliers.
For an overview of the zone and its sectors, see our Tangier Tech City free zone page.
How to set up your company in Tanger Tech: the steps
Setting up a company in Tanger Tech follows a sequence of several stages, which we support from start to finish:
| # | Step | Expected deliverable | Contact |
|---|---|---|---|
| 1 | Feasibility study and choice of zone | IAZ regime eligibility memo + fit of the project with Tanger Tech | Cabinet Dami & Associés |
| 2 | Establishment agreement / lease contract | Set-up agreement and title to occupy the land | SATT, developer of the zone |
| 3 | Incorporation of the company | Articles of association, capital deposit, registration with the commercial register | Notary / firm + CRI Tangier-Tetouan-Al Hoceima |
| 4 | Customs, tax and administrative formalities | Tax identification number, registration, customs regime of the zone | DGI + Customs Administration |
| 5 | Social security declarations and compliance | CNSS registration, payroll compliant with the Labour Code, opening of the accounts | CNSS + firm |
Timelines depend on land availability, the nature of the project and the completeness of the file; the firm draws up a forecast schedule from the feasibility study onwards. For the company side, see our free zone company formation service and our general guide to setting up a business in a Moroccan free zone.
What accounting and tax obligations once established?
IAZ status does not exempt a company from bookkeeping and reporting obligations. A company in Tanger Tech must in particular:
- keep accounts in accordance with Moroccan accounting standards;
- file its annual tax returns (income, CIT where applicable after the exemption period) and its statistical returns;
- meet its social security obligations (CNSS, payroll, AMO);
- document compliance with the conditions of the regime (export destination, eligible activity), as tax and customs audits may verify the validity of the exemptions.
This is precisely where support from a specialist firm secures the tax advantage: a misclassification or reporting error can call the exemptions into question. Our free zone accountant in Tangier, based in Tanger Free Zone, provides this follow-up across all the zones in the region.
Common mistakes to avoid
- Underestimating the export condition: too large a flow to the local market can reclassify the activity and threaten the exemptions.
- Confusing IAZ and offshore company: the offshore regime (CFC aside) does not follow the same logic; the IAZ requires a real physical activity in the zone.
- Neglecting foreign exchange regulations for Moroccan residents.
- Improvising the accounting: reporting rigour is a condition for keeping the benefits.
FAQ — Setting up a company in Tanger Tech
Which activities are eligible for the IAZ regime in Tanger Tech?
Mainly export activities, predominantly industrial or services linked to international trade (automotive, electronics, technologies, logistics, etc.). Purely local, non-exporting activities are in principle excluded, except for exceptions provided for by the legislation.
What is the CIT rate after the 5-year exemption?
The CIT rate applicable after the exemption period depends on each company’s situation — in particular the export nature of the activity and whether or not there is local turnover (so-called “mixed” activity). Cabinet Dami carries out a tailored study to determine the regime and rate exactly applicable to your case.
What withholding tax applies to dividends?
Distributed dividends bear a 11.25% withholding tax in 2026. The effective treatment may depend on the recipient’s residence and any applicable double taxation treaty: this point is examined case by case.
Can you sell on the Moroccan market from Tanger Tech?
Yes, but to a limited extent: these sales are treated as imports and subject to the applicable duties and taxes. The primary purpose remains export.
How long does the set-up take?
Timelines depend on land availability, the nature of the project and the completeness of the file. The firm draws up a forecast schedule after the feasibility study, rather than an average that would not match any real project.
Do you need a chartered accountant to set up in Tanger Tech?
It is not an obligation to get started, but it is strongly recommended: securing the exemptions and ensuring accounting and tax compliance rely on rigorous follow-up.
Conclusion
Setting up a company in Tanger Tech (Mohammed VI City) combines an advantageous IAZ tax regime with a strategic industrial location near Tanger Med. Success depends on the eligibility of the activity, compliance with the export destination and flawless accounting and tax management. To secure every step, contact the free zone experts at Cabinet Dami: we support you from the feasibility study to the follow-up of your obligations.
Official sources: General Tax Code and Law No. 19-94 on export free zones, recast as the industrial acceleration zone regime — Directorate General of Taxes (DGI). Data on surface area, IAZ designation and developer of the Mohammed VI Tanger Tech City project: Ministry of Industry and Trade.
The information in this article is provided for guidance only and may change as laws and regulations evolve. For an analysis tailored to your situation, contact Cabinet Dami & Associés — Tanger Free Zone: +212 539-39-81-18.
