Dakhla Atlantic Free Zone: 2026 Setup Guide
Driven by the Dakhla Atlantic port mega-project, the Dakhla free zone is emerging as the new investment frontier in southern Morocco. Positioned as an Atlantic hub towards West Africa, Europe and the Americas, it combines the Industrial Acceleration Zone (ZAI) tax regime with unprecedented logistics potential. This guide reviews the strengths, the applicable regime and the setup process in the Dakhla free zone in 2026.
Dakhla, Morocco’s new Atlantic hub
The Dakhla Atlantic port, expected to enter service around 2026-2028, represents an investment of about MAD 12.65 billion. It is designed to handle containers, bulk and ship repair, and to support the rise of the fisheries, mining, renewable-energy and green-hydrogen sectors. An adjacent export free zone already hosts seafood-processing units, as part of an industrial and logistics activity park under development.
A strategic position
Dakhla offers a direct gateway to West African and Atlantic markets, complementing the Tanger Med axis to the north. For export and logistics activities, this location is a strong argument.
The Dakhla free zone tax regime
As an Industrial Acceleration Zone, the Dakhla free zone falls under the special regime provided by Law 19-94 and Article 6 of the General Tax Code: full corporate income tax exemption for five years, then a permanent reduced rate of 20%, with VAT exemption on locally acquired equipment and services and exemption from import customs duties. The detail is in our guide to the tax benefits of Industrial Acceleration Zones. As everywhere, certain activities are excluded (credit institutions, insurance, construction sites).
Which sectors to set up in Dakhla?
Opportunities currently focus on seafood valorisation, port logistics, renewable energy and green hydrogen, as well as export-oriented industrial activities. Each project must, however, be validated against the activities admitted by the zone and its eligibility for the regime — a key step of the setup study.
The setup process
Setting up in the Dakhla free zone follows the general logic of a free zone project: validate the activity’s eligibility, choose the legal form (SARL, SA, branch), incorporate the company and obtain the authorisations from the competent one-stop shops (CRI, AMDIE), then organise the accounting and filing follow-up. Our foreign investor guide and our article on setting up a business in a free zone detail these steps. The Dakhla page presents the zone.
How Cabinet Dami & Associés supports you
Since 1991, Cabinet Dami & Associés has supported investors across all of Morocco’s free zones. For a project in Dakhla, our experts assess eligibility, structure the company and secure accounting and tax compliance, with a bilingual approach. To study your setup, contact our experts.
FAQ — Dakhla free zone
Is the Dakhla free zone operational?
The Dakhla Atlantic port and the associated activity zone are ramping up towards 2026-2028; industrial units are already establishing there, notably in seafood valorisation.
What tax regime applies there?
The Industrial Acceleration Zone regime: a five-year IS exemption then a reduced rate of 20%, with VAT and customs-duty exemptions under the conditions of the regime.
Which sectors are concerned?
Mainly seafood valorisation, logistics, renewable energy, green hydrogen and export industry. Eligibility is assessed case by case.
Conclusion
The Dakhla free zone opens a new geography of opportunities in southern Morocco, backed by a leading Atlantic port and the Industrial Acceleration Zone tax regime. To assess your project, talk to the experts at Cabinet Dami & Associés.
Official source: General Tax Directorate — General Tax Code.
