Morocco keeps expanding its map of new industrial acceleration zones (IAZ, or ZAI in French). Between October 2025 and September 2026, the Government Council adopted at least four decrees: creation of the Meknes IAZ, revision of the Ksar El Majaz framework at Tanger Med, amendment of the El Jorf IAZ and creation of the Bouknadel 2 IAZ. In parallel, a 476-hectare IAZ project was launched in Ouled Saleh, in Nouaceur province. Here is what these texts contain, what they do not say yet, and what they change for an investor.
In brief. An IAZ is created by decree, under Law No. 19-94. The latest texts are: Meknes (adopted on 30 October 2025, published in the Official Bulletin on 8 December 2025, more than 133 ha); Ksar El Majaz at Tanger Med (Decree No. 2.25.1114, Government Council of 5 March 2026); El Jorf (Decree No. 2.26.98) and Bouknadel 2 (Decree No. 2.26.593), both adopted on 10 September 2026. For El Jorf and Bouknadel 2, the official statement gives no surface area, sectors or timeline. You should therefore wait for the decrees to be published in the Official Bulletin before building a project on these zones.
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Why Morocco is creating new industrial acceleration zones
The answer comes down to one word: land. Existing zones, particularly in Tangier, face strong demand from investors. The government is responding in two ways. On the one hand, it is creating new zones in other regions. On the other hand, it is adjusting the boundaries or framework of existing zones.
This movement is not new. As early as January 2023, the Head of Government announced in the House of Representatives some 22 IAZs in eight regions, covering a total of about 1,400 hectares. The 2025-2026 decrees are its gradual implementation.
Legally, each IAZ rests on its own decree. That decree sets the name of the zone, its location, its boundaries and, in most cases, the permitted activities. This is why every new decree matters: it opens, or changes, an area where the benefits of the regime apply.
Table of IAZ decrees adopted in 2025-2026
| Zone | Text | Date | What we know |
|---|---|---|---|
| Meknes IAZ | Creation decree (Law No. 19-94) | Adopted on 30 October 2025; published in the OB on 8 December 2025 | Sidi Slimane Moul El Kifane municipality (Meknes province), more than 133 ha, targeted industrial activities (automotive, aerospace, agri-food…) |
| Ksar El Majaz (Tanger Med) | Decree No. 2.25.1114 amending Decree No. 2-02-642 | Government Council of 5 March 2026 | Revision of the framework of the Ksar El Majaz IAZ and the Tanger-Mediterranean export free zones |
| El Jorf | Decree No. 2.26.98 amending Decree No. 2.24.257 of 29 March 2024 | Government Council of 10 September 2026 | Amendment of the creation decree; details not disclosed |
| Bouknadel 2 | Decree No. 2.26.593 (creation) | Government Council of 10 September 2026 | New zone; surface area, sectors and timeline not disclosed |
| Ouled Saleh (Nouaceur) | Partnership agreement (no known creation decree yet) | Signed on 23 February 2026 | 476-ha IAZ project near Mohammed V Airport; study phase |
Note that adoption of a decree by the Government Council is not its entry into force. The text must still be published in the Official Bulletin. The developer must then service and market the plots.
Ksar El Majaz: what changes at Tanger Med
For investors in the Tangier region, this is the most important text in the series. Decree No. 2.25.1114, adopted on 5 March 2026, amends Decree No. 2-02-642. The latter governs the export free zones of the Tanger-Mediterranean port complex. The new text specifically targets the Ksar El Majaz IAZ.
According to the government spokesperson, the goal is twofold. First, to meet investors’ needs. Second, to strengthen Morocco’s position in international maritime trade. The business press also reports a simplification of administrative and customs procedures.
However, the published statements do not detail the new boundaries or any change in surface area. Consequently, before choosing a plot at Ksar El Majaz, you should refer to the text published in the Official Bulletin and to the developer’s conditions. To compare the port’s sites, see our page on Tanger Med free zones.
El Jorf and Bouknadel 2: two decrees adopted on 10 September 2026
On 10 September 2026, the Government Council adopted two draft decrees presented by the Minister of Industry and Trade:
- Decree No. 2.26.98, which amends Decree No. 2.24.257 of 29 March 2024 creating the El Jorf IAZ;
- Decree No. 2.26.593, which creates the Bouknadel 2 IAZ.
The government statement is very brief, however. It gives no surface area, expected investment, target sectors or timeline. For Bouknadel 2, the name suggests an extension of the Bouknadel site, which was already designated an IAZ and enlarged in 2022. This reading will, however, need to be confirmed by the published text.
Our advice is therefore simple: make no land decision on these two zones before the decrees are published in the Official Bulletin. In the meantime, you can prepare your file (business plan, legal form, tax forecast), since these elements do not depend on the final choice of zone.
Meknes and Ouled Saleh: industry beyond the Tangier-Kenitra corridor
The Meknes IAZ is the most advanced of the new zones. Its decree was adopted on 30 October 2025 and published in the Official Bulletin on 8 December 2025. It covers more than 133 hectares in the municipality of Sidi Slimane Moul El Kifane. The text notably targets automotive, renewable energy equipment, aerospace, metalworking and mechanics, electrical and electronics, plastics, agri-food, chemicals, textiles and leather, building materials, and related services.
In Ouled Saleh, in Nouaceur province, the project is at an earlier stage. A partnership agreement was signed on 23 February 2026 between the State, regional authorities and Al Omrane, among others. The planned site covers 476 hectares, close to Mohammed V Airport and the A1 and A3 motorways. Land and technical studies are under way. At this stage, no creation decree has been made public.
What tax regime applies in these new zones?
A new IAZ applies the same regime as existing zones. There is no “special regime” per zone: Law No. 19-94 and the General Tax Code apply. In practice, the main benefits are as follows:
| Tax | IAZ regime | Further reading |
|---|---|---|
| Corporate income tax | Exemption for the first five financial years, then a rate that depends on the company’s situation | tax benefits of industrial acceleration zones |
| Customs duties | Exemption from customs duties (free zone regime) | tax and social benefits of free zones |
| Foreign exchange | Operations subject to the foreign exchange rules applicable to IAZs | foreign exchange controls in free zones |
| Investment grants | Possible eligibility for Investment Charter grants, depending on the project | Investment Charter grants |
The corporate tax rate applicable after the exemption period depends, in particular, on the export nature of the business. This is why a tailored review remains essential before choosing between a new zone and an established one.
New zone or established zone: how to choose?
A recent zone has its strengths. Land is often available, and sometimes cheaper. It can also bring you closer to a less saturated labour pool. However, it also carries risks: servicing still under way, a supplier ecosystem still to be built, and delays before plots are handed over.
By contrast, the Tangier zones offer a mature ecosystem, particularly in automotive, and a direct connection to the port. In return, demand there is high. For a detailed comparison, read our comparison of Morocco’s free zones.
In every case, four questions guide the choice:
- has the decree been published in the Official Bulletin, and is your activity among those permitted?
- what is the developer’s actual timeline for delivering plots?
- is the zone close to your customers, suppliers and ports?
- what will your corporate tax rate be after the exemption period, given your export and local turnover?
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 you
Our firm, based in Tanger Free Zone, closely follows every text that changes the map of zones. We check for you the publication of decrees, the permitted activities and the tax regime applicable to your project. We also handle company formation and ongoing accounting and tax compliance. For a foreign investor, our guide to the set-up process in Tangier details each step.
Unsure whether to choose a new IAZ or an established zone? Contact our experts for a tailored review.
FAQ — New industrial acceleration zones
What are the latest industrial acceleration zones created in Morocco?
The latest known texts concern Meknes (decree published in the OB on 8 December 2025), Ksar El Majaz at Tanger Med (Decree No. 2.25.1114, March 2026), El Jorf (Decree No. 2.26.98) and Bouknadel 2 (Decree No. 2.26.593), the last two adopted on 10 September 2026.
Is an IAZ adopted by the Government Council already open to companies?
Not necessarily. The decree must first be published in the Official Bulletin. The developer must then service and market the plots.
Are the tax benefits the same in a new IAZ?
Yes. The regime derives from Law No. 19-94 and the General Tax Code, not from each zone’s decree. The decree mainly sets the location, boundaries and permitted activities.
Where is the Meknes IAZ located?
In the municipality of Sidi Slimane Moul El Kifane, Meknes province, over more than 133 hectares.
Is Ouled Saleh already an industrial acceleration zone?
Not officially, to our knowledge. A partnership agreement was signed on 23 February 2026 for a 476-hectare project. The creation decree had not been made public at the time of writing.
Sources: Government Council statements of 30 October 2025, 5 March 2026 and 10 September 2026, reported by Médias24, Le360, La Vie éco and Le Nouvelliste; Official Bulletin (General Secretariat of the Government).
Further reading
Information current as of 7 October 2026 and subject to change, in particular when the decrees are published in the Official Bulletin. For an analysis tailored to your situation, contact Cabinet Dami & Associés.
