Why Move Your Registered Office to a Moroccan Free Zone?
Transferring a company’s registered office to a Moroccan free zone is a strategic decision that can generate substantial tax savings and improve the international competitiveness of the business. In 2026, this arbitrage attracts both Moroccan SMEs and subsidiaries of foreign groups looking to optimize their structure.
The main motivations include: access to free zone tax advantages (5-year corporate tax exemption, then a a corporate income tax rate that depends on the company’s situation), VAT exemption on export activities, freedom to transfer foreign currency, and simplified customs procedures.
Prerequisites for the Transfer
Before initiating the process, the company must ensure it meets the access conditions of the target free zone:
- Eligible activity: free zones primarily host industrial activities, export services, logistics, and certain service activities (offshore, fintech, etc.). Not all activities are eligible.
- Export commitment: the majority of revenue must come from exports (generally a minimum of 70% to 80%).
- Minimum investment: some zones require a minimum investment or minimum premises surface area.
- No outstanding tax or social debts: the company must be in good standing with the DGI and CNSS.
The Legal Process Step by Step
Transferring the registered office involves several administrative and legal steps:
- Shareholders’ decision: amendment of the articles of association through an extraordinary general meeting (EGM) or by the manager, depending on the legal form (SARL, SA, SAS, etc.).
- Obtaining the free zone approval certificate: submission of a file to the zone’s managing authority (e.g., TFZ for Tanger Free Zone). This file includes a business plan, list of activities, financial statements, and list of shareholders.
- Publication in a legal notices journal (JAL): legal announcement in a Moroccan official journal indicating the registered office transfer.
- Amendment at the Trade Register: submission of the modification file to the commercial court of the new registered office (deregistration from the old court and registration at the new one).
- Update with the DGI: notification of the address change to the relevant regional tax directorate and obtaining a new tax identification number if necessary.
- Update with CNSS and ANAPEC: notification of the address change to social security bodies.
- Update of permits and licenses: certain sectors (transport, pharmacy, etc.) require updated ministerial authorizations.
Estimated Timelines and Costs
| Step | Estimated Timeline | Indicative Cost |
|---|---|---|
| Obtaining free zone approval certificate | 2 to 6 weeks | Varies by zone |
| Statutory amendment + EGM | 1 to 2 weeks | Notary fees (if SA) |
| Publication in legal journal | 3 to 5 days | MAD 800 to 1,500 |
| Trade Register amendment | 1 to 3 weeks | MAD 400 to 800 |
| DGI + CNSS updates | 1 to 4 weeks | Minor admin fees |
Accounting for all steps, you should generally plan for 6 to 12 weeks to complete the entire transfer.
Concrete Tax Benefits After Transfer
Once the transfer is effective, the company can benefit from free zone advantages from the first fiscal year following installation:
- Full corporate tax (IS) exemption for the first 5 profitable fiscal years.
- 15% corporate tax rate from the 6th fiscal year onwards (compared to 20% to 35% outside free zones depending on profit).
- Professional tax exemption for 15 years.
- Minimum contribution exemption during the IS exemption period.
- Customs duty exemption on equipment and raw materials imported for export activity.
Points of Attention
A registered office transfer is not a trivial operation. Several risks deserve particular attention: the loss of benefits if the activity fails to meet free zone conditions, continuity of existing contracts (leases, client contracts, bank financing), and employment law implications if employees refuse the change of workplace.
Conclusion
Moving your registered office to a free zone is a profitable operation in the medium term, but it requires careful preparation. Cabinet Dami & Associés supports companies through all steps: eligibility assessment, approval file preparation, legal formalities, and updating tax and social obligations.
Read more
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.
