The Dakhla free zone is emerging as one of Morocco’s next major investment destinations on the Atlantic coast. Driven by the construction of the future Dakhla Atlantique port — whose commissioning is announced for around 2029 at a cost exceeding 17 billion dirhams — the Dakhla-Oued Eddahab region aims to become a logistics and industrial hub geared towards West Africa, Europe and the Americas. For exporting companies, setting up in the Dakhla free zone means combining a strategic geographic position with the favourable regime of Morocco’s industrial acceleration zones (IAZ) provided for by Law 19-94. This article reviews — with sourced facts — the legal framework, the port project, the key sectors, the tax advantages and the steps to invest.
What is the Dakhla free zone?
The Dakhla free zone is an area dedicated to export activities, governed by Morocco’s industrial acceleration zone regime, in the Dakhla-Oued Eddahab region. It is part of the development drive in southern Morocco and of the national port strategy alongside Tanger Med and Nador West Med.
The legal framework: Law 19-94 and IAZ status
Export free zones, renamed industrial acceleration zones (IAZ), are governed by Law No. 19-94, amended several times (notably by Laws 51-09 and 14-21). An IAZ is a delimited area of the customs territory where export-oriented industrial or commercial activities, as well as related services, are authorised in exemption from customs regulations, foreign trade control and foreign exchange regulations. This single legal foundation applies to Dakhla as to the country’s other free zones (official source: Ministry of Industry and Trade). For an overview of the framework, see our comparison of Morocco’s free zones.
Dakhla, a future Atlantic hub
The Dakhla region is identified, along with Laâyoune, for its strong potential in fishing and aquaculture, thanks to its proximity to the rich fishing grounds of the South Atlantic. Beyond fishing, the stated ambition is to make Dakhla a gateway to African and Atlantic markets, supported by new port, logistics and industrial infrastructure.
The Dakhla Atlantique port: a structuring project for the free zone
The Dakhla Atlantique port is the engine of the Dakhla free zone’s development. This deep-water port is designed to open the region onto major international maritime flows and to host, in its immediate vicinity, an industrial and logistics zone.
Capacity and timeline
The project, with an announced cost exceeding 17 billion dirhams, displays a target capacity of around 35 million tonnes and a commissioning horizon of 2029, with construction having passed the halfway mark (project figures, as of 27/06/2026). An industrial and logistics zone is planned near the port; its precise status (free zone / industrial acceleration zone) will be set as the operational phases unfold.
The Atlantic corridor towards Africa
The port is part of the “Atlantic Initiative” aimed at providing a maritime outlet for the Sahel countries (Mali, Niger, Chad). Several agreements have already been signed around export sectors (agricultural and seafood products, logistics), confirming the site’s resolutely international orientation. For foreign investors, this dimension reinforces the appeal of setting up in a free zone; our foreign investor guide to Morocco’s free zones details the full path.
Key sectors in the Dakhla free zone
The priority sectors of the Dakhla free zone stem directly from the region’s natural and logistical assets. Export-oriented activities are the prime target of the IAZ regime.
Fishing, aquaculture and agri-food
Fishing, aquaculture and seafood processing make up the first pool of activities. The proximity of abundant fishery resources favours the establishment of freezing, processing and value-adding units for seafood products, along with associated agri-food industries.
Logistics, industry and new sectors
Backed by the future port, logistics activities (warehousing, packaging, re-shipping) are set to grow strongly. The site is also designed to host complementary industrial sectors, depending on partnerships. Whatever the sector, the choice of legal form and the sizing of the project must be anticipated: see our article on how to set up a company in a free zone.
Tax and foreign-exchange advantages of the Dakhla free zone
The Dakhla free zone gives access to the advantageous tax and foreign-exchange regime of industrial acceleration zones, identical to that of the country’s other IAZs. It is one of the main competitiveness levers for exporting companies.
IAZ tax regime
Companies established in an industrial acceleration zone benefit in particular from an exemption from corporate income tax (CIT) during the first five financial years, followed by a a corporate income tax rate that depends on the company’s situation from the sixth year onward. To this are added the exemption from the professional tax for 15 years and the exemption from registration and stamp duties on incorporation and capital-increase deeds. The withholding tax on dividends paid to non-residents has, moreover, been progressively lowered to 10%. For details, read our article on the tax benefits of Morocco’s industrial acceleration zones and the page on the tax and social benefits of the free zone.
Lighter foreign-exchange regime
Beyond taxation, the exemption from foreign exchange regulations provided by Law 19-94 facilitates the management of international flows: foreign-currency accounts, collection of export revenues and payment of foreign suppliers are simplified. This point is decisive for an export-oriented activity such as those targeted in Dakhla.
How to set up in the Dakhla free zone
Setting up in the Dakhla free zone follows the standard path of incorporating an IAZ company, with particular attention to the infrastructure opening timeline. The main steps are as follows:
- Define the project and eligibility: verify that the activity (export, processing, logistics) falls within the scope of activities admitted in an IAZ.
- Choose the legal form (LLC, public limited company, branch) and structure the shareholding, taking into account foreign-currency financing to preserve the transfer guarantee.
- Incorporate the company and complete the formalities with the Regional Investment Centre and the competent authorities.
- Obtain the approval to set up in the zone and finalise the establishment (land, premises, connections).
- Set up accounting, payroll and tax monitoring in compliance with the applicable obligations.
Specialist support avoids scoping errors upstream. Discover our company setup service in the free zone.
How Cabinet Dami & Associés supports you in Dakhla
Investing in the Dakhla free zone requires mastering the IAZ regime, the applicable taxation and the setup formalities. Cabinet Dami & Associés, an accounting firm specialised in free zones in Morocco since 1991, supports investors throughout the cycle: eligibility study, choice of structure, company incorporation, accounting and tax set-up, and securing of international flows. Located in Casablanca and in Tanger Free Zone, the firm tracks the major projects of southern Morocco to advise project holders as accurately as possible.
The corporate income tax (IS) rate applicable after the exemption period depends on each company’s situation — in particular whether the activity is export-oriented and whether there is local turnover (a so-called “mixed” activity). Cabinet Dami carries out a tailored study to determine the regime and rate that apply to your specific case.
FAQ — Dakhla free zone
Is the Dakhla free zone already operational?
The Dakhla region already hosts industrial and fishing activities, and a large industrial and logistics zone is planned near the future Dakhla Atlantique port. The precise status and opening timeline of the new areas are set as the port project phases unfold (port commissioning targeted for around 2029).
What tax regime applies in the Dakhla free zone?
The industrial acceleration zone regime (Law 19-94): exemption from CIT for the first five financial years, then a corporate income tax rate that depends on the company’s situation, exemption from the professional tax for 15 years, exemption from registration duties on incorporation and capital increase, and withholding tax lowered to 10% on dividends paid to non-residents.
Which sectors are favoured in Dakhla?
Fishing, aquaculture and seafood processing, agri-food industries, as well as logistics backed by the future port. Other industrial sectors may develop depending on partnerships.
Why is the Dakhla Atlantique port important for investors?
Because it should provide deep-water maritime access towards West Africa, Europe and the Americas, with an announced capacity of around 35 million tonnes, strengthening the appeal of the free zone for export and logistics activities.
Conclusion
The Dakhla free zone combines a strategic geographic position, a major structuring port project and the favourable regime of industrial acceleration zones. For exporting companies — particularly in fishing, agri-food and logistics — it is an opportunity to prepare now. To assess your project and secure your setup, contact the free zone experts at Cabinet Dami & Associés.
Disclaimer: the tax, legal and regulatory information presented in this article is provided for information purposes only and is subject to change (finance acts, implementing texts, infrastructure project timelines). It does not constitute personalised advice. Before any decision, contact Cabinet Dami & Associés for an analysis tailored to your situation.
