Setting up a business in a Moroccan free zone is one of the most attractive options for foreign investors in 2026. Thanks to Law 19-94 and its amendments under the 2026 Finance Law, the Industrial Acceleration Zones (ZAI) offer a unique combination of tax exemptions, simplified procedures, and direct access to international markets through Tanger Med port — the largest port in Africa with over 10 million TEUs per year.
What Is a ZAI (Industrial Acceleration Zone)?
Industrial Acceleration Zones (formerly “free zones”) are geographically delimited areas governed by a special legal and fiscal framework. In 2026, the main ZAIs in Morocco include: Tanger Free Zone, Tanger Automotive City, Kénitra Atlantic Free Zone, and Casanearshore. These zones are managed by private operators under state concession and offer ready-to-use industrial, commercial, and service infrastructure.
Key Tax Benefits in 2026
- Corporate tax (IS): 15% flat rate for the entire duration of operations in the ZAI (Loi de Finances 2026, Art. 6)
- 5-year full exemption for newly established companies from their first profitable fiscal year
- VAT exemption on imports of equipment, raw materials, and services used within the zone
- Customs duties exemption on all imported goods intended for ZAI activities
- Free repatriation of profits and capital without restrictions under Moroccan exchange regulations
- Social Solidarity Contribution (CSS) extended to 2026: applies at 5% on IS for profits between 1M and 5M MAD
Step-by-Step: How to Set Up in a ZAI
Step 1 — Choose Your Zone and Legal Structure
The choice of zone depends on your sector: automotive and aeronautics lean toward Tanger Automotive City or Kénitra, while services and offshoring favor Casanearshore or Rabat Technopolis. The legal structure (SARL, SA, or branch) will determine your governance, minimum capital, and ZAI eligibility — see our dedicated guide on legal structures.
Step 2 — Submit Your Application to the Zone Operator
Each ZAI has its own operator (e.g., Tanger Free Zone SA for TFZ). You must submit a business plan, proof of financial capacity, and a description of your activity. Processing time: 2 to 4 weeks. The operator issues an autorisation d’implantation (establishment permit).
Step 3 — Incorporate Your Company at OMPIC
Register at the Regional Investment Center (CRI) or directly at OMPIC. Required documents: articles of association, ID documents of shareholders, registered office lease or title deed within the ZAI, and proof of capital deposit. The SARL requires a minimum capital of 1 MAD (symbolic) since the 2018 reform; the SA requires 300,000 MAD minimum.
Step 4 — Open a Bank Account and Deposit Capital
Open a professional bank account in Morocco (any bank approved by Bank Al-Maghrib). Foreign currency accounts are allowed and even recommended for companies doing more than 80% of their business with foreign clients.
Step 5 — Register with Tax and Social Administrations
Register with the Regional Tax Directorate (DRI) for corporate tax (IS) and VAT purposes, and with the CNSS (National Social Security Fund) for employee social contributions. In 2026, CNSS contributions total 27.83% of gross salary (employer + employee shares combined), including the 6.37% AMO health insurance contribution.
Eligible Activities and Restrictions
ZAIs welcome industrial manufacturing, export-oriented services, logistics, IT/offshoring, R&D, and trading. However, certain activities are excluded: retail trade aimed at the local Moroccan market, real estate development for domestic sale, and regulated financial services. At least 70% of turnover must be generated from export to maintain ZAI regime eligibility.
Practical Costs in 2026
| Item | Estimated Cost |
|---|---|
| Company registration (OMPIC + CRI) | 1,500 – 3,000 MAD |
| Notary fees (articles of association) | 3,000 – 8,000 MAD |
| ZAI office/workshop lease (per m²/year) | 400 – 900 MAD |
| Annual accounting & audit fees | 15,000 – 40,000 MAD |
| Minimum wage (SMIG, 2026) | 17.92 MAD/hour |
Why Choose Cabinet Dami & Associés?
Based in Tanger, Cabinet Dami & Associés specialises in accounting, tax, and legal support for companies setting up in Moroccan free zones. Our bilingual team handles company incorporation, ZAI regime compliance, payroll, and annual statutory accounts. Contact us for a free initial consultation.
