Industrial acceleration zones Morocco (IAZs) are the former export free zones governed by Law No. 19-94. They are areas delimited by decree, where authorised companies carry out export-oriented industrial and related service activities. They operate under a derogatory tax, customs and exchange regime. The Ministry of Industry and Trade publishes the creation texts and names the operational zones: Tangier (Tanger Free Zone, Tanger Automotive City, Tanger Tech), Kenitra (Atlantic Free Zone), Casablanca (Midparc), Rabat (Technopolis), Oujda (Technopole), Nador and Agadir. This article first gives the definition of an IAZ and a summary of its regime. It then lists the zones with their text or official page, and explains how to choose one and set up there.
In brief. Framework: Law No. 19-94 (export free zones, renamed industrial acceleration zones) and implementing Decree No. 2-95-562 · each zone is created by decree · operating authorisation issued by a local commission, decision within 30 days (Art. 12) · corporate income tax (CIT): full exemption for the first 5 financial years, then taxation according to the company’s situation (Art. 6-II-B-8° General Tax Code) · withholding tax on dividends 11.25% subject to tax treaties · specific customs and exchange regimes · no social security exemption (CNSS, minimum wage) · Tangier concentrates three zones: TFZ (opened in 1999), TAC and Tanger Tech (467 ha established as an IAZ).
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What is an industrial acceleration zone (IAZ)?
An industrial acceleration zone is a defined area of the customs territory, created and delimited by decree. Export-oriented industrial activities and related services may be carried out there under a special regime. The founding text is Law No. 19-94 on export free zones, promulgated by Dahir No. 1-95-1 of 26 January 1995. Implementing Decree No. 2-95-562 of 12 December 1995 supplements it. Export free zones were later renamed “industrial acceleration zones”. The ZFE acronym survives in many texts and on official pages, but it designates the same legal reality.
Three elements characterise an IAZ:
- A perimeter: each zone is born of a decree that sets its boundaries and the nature of the activities that may be carried out there. For Tangier, this is Decree No. 2-96-511 of 10 November 1997 creating the Tangier export free zone.
- A developer-operator: the development and management of the zone are granted to a company. For Tangier, Decree No. 2-98-99 of 4 February 1998 approves the concession to the company “Tanger Free Zone”. Today, Tanger Med Zones, a subsidiary of TMSA, is the developer-operator of TFZ and TAC; it is not a free zone in itself but the operator of the zones.
- An individual authorisation: a company benefits from the regime only if it has obtained the operating authorisation issued by the zone’s local commission, chaired by the wali or governor, which decides within 30 days (Art. 12 of Law 19-94).
The IAZ should not be confused with the Tangier port free zone, created by Dahir No. 1-61-426 of 30 December 1961 and its implementing Decree No. 2-61-709. That is an earlier port regime, distinct from Law 19-94, which the Ministry also lists among the reference texts. Nor should it be confused with standard-law industrial zones (ZI) and economic activity zones (ZAE). These are serviced sites without a derogatory tax regime.
What is the tax, customs and exchange regime of an IAZ?
An IAZ regime combines three components: tax (General Tax Code), customs (Law 19-94 and the Customs Code) and foreign exchange (Law 19-94 and the General Instruction on Foreign Exchange Operations of the Office des Changes). The table below summarises them. Our article on the tax benefits of IAZs in 2026 gives the details.
| Component | Rule applicable in an IAZ | Basis |
|---|---|---|
| Corporate income tax (CIT) | Full exemption for the first 5 financial years from the start of operations, then taxation according to the company’s situation. IAZ companies are excluded from the 35% rate applicable to net profits ≥ MAD 100 million. | Art. 6-II-B-8° and Art. 19 General Tax Code |
| Dividends distributed | Withholding tax of 11.25% in 2026, subject to tax treaties. | Art. 19-IV-B General Tax Code |
| Minimum contribution | Rate of 0.25% (0.15% for regulated products), minimum MAD 3,000; exemption for the first 36 months of operations, capped at 60 months after incorporation. | Art. 144 General Tax Code |
| VAT | Specific regime for transactions with IAZs; filing obligations maintained (monthly or quarterly depending on turnover). | General Tax Code, Art. 108; see our article on VAT in free zones |
| Professional tax | Temporary exemption provided by the law on local authority taxation. | See our article on professional tax in free zones |
| Customs | Goods enter with import duties and taxes suspended, simplified procedures; the zone is outside the taxable territory for foreign trade operations. | Law 19-94; mcinet.gov.ma |
| Foreign exchange | Specific exchange regime for IAZ companies: transactions with abroad and foreign currency accounts governed by Law 19-94 and the IGOC. | Law 19-94; Office des Changes |
| Social security | No exemption: Labour Code, minimum wage and CNSS contributions identical to standard law. | See CNSS contributions 2026 |
Two clarifications. First, the wording “then taxation according to the company’s situation” applies after the exemption period. Treatment depends on the activity, the turnover and the provisions of the General Tax Code in force at that time. Second, the regime waives no accounting obligation: books kept in accordance with the Moroccan chart of accounts, tax return filed within three months of year-end, four instalments, statutory auditor when thresholds are met.
What is the list of industrial acceleration zones in Morocco?
There is no single page on the Ministry’s website entitled “list of IAZs”. We built the list below from two official sources. The first is the “Export free zones” page in the laws and reference texts section, which publishes the creation decrees. The second covers the sector pages and news items on mcinet.gov.ma that name the operational zones. Only zones appearing on those pages are included.
| Zone | Region | Main focus | Text or official page (mcinet.gov.ma) |
|---|---|---|---|
| Tanger Free Zone (TFZ) | Tanger-Tetouan-Al Hoceima | Multi-sector industry, logistics, services | Decree No. 2-96-511 (creation of the Tangier export free zone); Decree No. 2-98-99 (concession to Tanger Free Zone) |
| Tanger Automotive City (TAC) | Tanger-Tetouan-Al Hoceima | Automotive and parts suppliers | Named among operational free zones (sector pages) |
| Mohammed VI Tanger Tech City | Tanger-Tetouan-Al Hoceima | Integrated industrial city; 467 ha established as an IAZ | News item “Tanger Tech framework agreement” (25 July 2022) |
| Atlantic Free Zone / Kenitra IAZ | Rabat-Sale-Kenitra | Automotive (carmaker and suppliers ecosystem) | News item “extension of the Kenitra IAZ”; zone inaugurated in 2012 |
| Midparc | Casablanca-Settat | Integrated industrial platform | Named among operational free zones (sector pages) |
| Technopolis | Rabat-Sale-Kenitra | Technology park (technology, services) | Named among operational free zones (sector pages) |
| Oujda Technopole | Oriental | Industrial technology park | Named among operational free zones (sector pages) |
| Nador export free zone | Oriental | Industry and export | Decree No. 2-96-512 of 10 November 1997 (creation) |
| Agadir IAZ | Souss-Massa | Industry (regional roll-out of the Industrial Acceleration Plan) | News item “Souss-Massa industrial project” |
Several projects or sites are regularly presented as free zones by the press or by developers (Dakhla, Tetouan, Laayoune, various extensions). We do not include them in this list until we have read their creation decree or their mention on an official Ministry page. Before any location decision, check the exact status of a site against the decree and with the local commission.
Tangier: TFZ, Tanger Automotive City and Tanger Tech
Tangier is the only urban area in the country to combine three zones under the Law 19-94 regime, all presented on our Tangier free zones hub.
Tanger Free Zone is the historic zone. Decree No. 2-96-511 of 1997 created it, Decree No. 2-98-99 of 1998 granted it to the company Tanger Free Zone, and it opened in 1999. It hosts diversified industrial activities (automotive, aerospace, textiles, electronics), logistics and services. The office of Cabinet Dami & Associés is located there (Espace N°27, Lot 43B).
Tanger Automotive City is the zone dedicated to the automotive industry, tier-1 and tier-2 suppliers and subcontractors. According to the Office des Changes, automotive has been Morocco’s leading export sector since 2025. Tanger Med Zones develops and manages both TFZ and TAC. Our article on business setup in the Tanger Med zones explains the developer’s role and the link with the port of Tanger Med.
Tanger Tech, Mohammed VI City is the most recent project: an integrated industrial city. According to the Ministry of Industry, 467 hectares have already been established there as an industrial acceleration zone in accordance with Law 19-94. It targets new industrial investments, particularly from Asian investors. It also stands out for its new land offer.
The tax regime is identical in all three zones. Choosing between them is therefore not a tax decision but one of sector, land availability, proximity to customers and logistics.
Kenitra, Casablanca, Rabat, Oujda, Nador, Agadir: the other zones
Kenitra – Atlantic Free Zone. The Kenitra IAZ, inaugurated in 2012 according to the Ministry, is structured around a carmaker’s ecosystem and its suppliers. An extension protocol was signed with the Caisse de Dépôt et de Gestion, whose subsidiary MEDZ is conducting the studies. It is the natural alternative to Tangier for automotive, with the advantage of proximity to Rabat and Casablanca.
Casablanca – Midparc. An integrated industrial platform named by the Ministry among operational free zones, close to the airport and the Casablanca industrial basin.
Rabat – Technopolis and Oujda – Technopole. According to the Ministry’s sector pages, these two technology parks have free zone status. They focus on technology activities, offshoring and light industry.
Nador. The Nador export free zone was created by Decree No. 2-96-512 of 10 November 1997, the same day as Tangier’s. It is part of the industrial and port development of the Oriental region.
Agadir. The Agadir industrial acceleration zone stems from the regional roll-out of the Industrial Acceleration Plan in Souss-Massa, launched in January 2018. Its development is monitored in phases by the Ministry. The regional investment commission allocates the plots.
How to choose an industrial acceleration zone?
Since the tax regime is the same everywhere, the choice rests on operational criteria:
- Sector: an automotive supplier is well advised to join its customers’ ecosystem (TAC, Kenitra); a technology project will look at Technopolis or Tanger Tech.
- Logistics: access to the port of Tanger Med for containerised flows to Europe, to the airport for high-value parts, to motorways for domestic distribution.
- Land and premises: bare land, turnkey building or lease, immediate availability or future phase.
- Human resources: labour pool, sector training centres, competition between employers for skilled profiles.
- Target market: an IAZ is designed for export; a project selling mainly in Morocco should examine the standard-law regime before committing, which we compare in free zone versus standard company.
For a decision between the three Tangier zones, our guide which free zone to choose in Tangier details six practical criteria. Our Morocco free zones page gives the national overview.
How to set up in an IAZ?
The setup process has four steps, detailed in company formation in Tangier and on our procedures and regulations page:
- The file with the developer: presentation of the project, the activity, land requirements and export flows. The developer reviews it and proposes a property solution.
- The local commission’s authorisation: the commission, chaired by the wali or governor, rules on the operating authorisation request within 30 days. This authorisation is what opens access to the Law 19-94 regime.
- Incorporation of the company: SARL (freely set share capital, mandatory bank deposit above MAD 100,000), SA (MAD 300,000 minimum) or branch; electronic incorporation under Law 88-17; registration with the trade register, tax identifier, CNSS affiliation.
- Setting up the flows: opening bank accounts in dirhams and foreign currency, customs regime, exchange controls, accounting and payroll configuration.
Timelines depend on the zone, the completeness of the file and the nature of the project. We deliberately refrain from quantifying them.
What are the common mistakes?
- Believing that being located within the perimeter is enough: without the local commission’s authorisation, a company is not under the Law 19-94 regime.
- Confusing developer and zone: Tanger Med Zones manages the zones; it does not grant the tax regime.
- Writing “then a reduced rate” after the five financial years: subsequent treatment depends on the company’s situation and the General Tax Code in force.
- Forgetting the minimum contribution after the first 36 months, even during the CIT exemption period.
- Expecting social security savings: the minimum wage, CNSS and the Labour Code apply in full.
- Selling on the local market without checking the regime applicable to those sales (customs, VAT, permitted share).
- Relying on unofficial lists of zones: only the creation decree is authoritative.
Need advice on this topic? Cabinet Dami & Associés, chartered accountants with offices in Tangier and Casablanca, will reply within 24 hours.
How Cabinet Dami supports setups
Based in Tanger Free Zone, Cabinet Dami & Associés assists Moroccan and foreign investors with the choice of zone and the local commission file. We also handle company incorporation, account opening and the setup of accounting, tax and payroll. A free zone accountant in Tangier knows each developer’s practices and the administration’s checkpoints. For other regions, the firm works remotely with the same procedures. We remain available through our contact page.
New IAZs: the 2025-2026 decrees
The list above keeps changing. Since late 2025, several decrees have created or amended zones: Meknes (published in the OB on 8 December 2025), Ksar El Majaz at Tanger Med (Decree No. 2.25.1114), El Jorf (Decree No. 2.26.98) and Bouknadel 2 (Decree No. 2.26.593). Details are in our article on the new industrial acceleration zones.
FAQ — Industrial acceleration zones in Morocco
What is the difference between an export free zone and an industrial acceleration zone?
None in substance: Law 19-94 on export free zones was amended to rename these zones “industrial acceleration zones”. Both expressions designate the same regime.
How many industrial acceleration zones are there in Morocco?
The Ministry of Industry and Trade pages consulted name nine zones or sites: TFZ, TAC and Tanger Tech in Tangier, Kenitra, Midparc, Technopolis, Oujda, Nador and Agadir. Other projects exist but do not appear on those pages.
What is the main tax advantage of an IAZ?
Full exemption from corporate income tax for the first five financial years from the start of operations. Taxation according to the company’s situation follows. A 11.25% withholding tax on dividends also applies in 2026, subject to tax treaties.
Can an IAZ company sell in Morocco?
An IAZ is designed for export. Sales to the taxable territory fall under the customs and tax rules applicable to imports and a permitted share set by the texts. They must be analysed before setting up.
Which zone to choose in Tangier?
TFZ for a multi-sector setup close to the port, TAC for the automotive industry, Tanger Tech for a new industrial project on new land. The tax regime is identical in all three.
Conclusion
Morocco’s industrial acceleration zones form a network structured around Law 19-94: one decree per zone, a developer, a local commission. They share a common tax, customs and exchange regime. Tangier concentrates three of them, making it the natural entry point for most export-oriented industrial projects. Kenitra, Casablanca, Rabat, Oujda, Nador and Agadir complete the map. The right reflex is to check the creation decree and obtain the local commission’s authorisation. Then model the project on the actual regime, exemption period included, before signing.
Official sources: Ministry of Industry and Trade — Export free zones (Law 19-94 and creation decrees); mcinet.gov.ma — Mohammed VI Tanger Tech City framework agreement; mcinet.gov.ma — extension of the Kenitra IAZ, Souss-Massa industrial project, sector pages (free zone status); General Tax Code, Arts. 6, 19, 144; Office des Changes (IGOC).
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.
