Free Zones in Morocco: Industrial Acceleration Zone Guide

Morocco’s “free zones” are now referred to in tax legislation as industrial acceleration zones. They provide a customs, tax and operating framework primarily intended for export businesses. Merely taking premises in an industrial park is not enough: the project, activity and company must qualify for the statutory regime.

What is an industrial acceleration zone?

Law No. 19-94 governs defined areas in which businesses carrying out authorised export activities may operate. Each zone is created and delimited by decree, which identifies the activities that may be admitted.

Zones generally combine serviced land, operator support, logistics access, adapted customs procedures and an industrial ecosystem. They are particularly relevant to automotive, aerospace, electronics, textiles, logistics and certain industry- or export-related services.

Major zones to consider

This list is indicative. A park’s commercial name and legal status may differ or cover separate boundaries. Verification should relate to the exact plot and activity.

How does a project obtain zone status?

1. Validate the business model. Define products, services, destination markets, material flows and expected export turnover.
2. Select the right zone. Review the establishing decree, operator rules, permitted activities, land, costs and logistics.
3. Submit the project. The file normally addresses investment, jobs, funding, premises, equipment and timing.
4. Obtain admission. The company must obtain the authorisation required under Law No. 19-94 and satisfy the zone operator’s requirements.
5. Incorporate or adapt the company. Its purpose, registered office and authority structure must match the authorised activity.
6. Set up customs and tax processes. Implement inventory, declarations, invoicing, access controls and separation of flows.
7. Maintain eligibility. Continue to meet investment, employment, activity, export and reporting commitments.

Export condition and real substance

Official descriptions refer to export-oriented activity and, under the applicable admission framework, at least 70% of turnover from exports. The calculation should be confirmed for the specific activity and zone: the treatment of revenue, related-party services, sales into the Moroccan customs territory and measurement period can affect the result.

A registered address or invoicing function alone is insufficient. The company should have premises, people, equipment, effective management, accounting, contracts and operating evidence consistent with its business. Insufficient substance increases tax, customs, transfer-pricing and status-revocation risks.

Tax benefits applicable in 2026

The initial corporate tax exemption does not apply, among others, to businesses operating in the zone under construction or assembly sites, credit institutions and similar bodies, or insurance and reinsurance businesses and intermediaries.

Customs treatment: benefit and discipline

Goods entering the zone are tracked under a dedicated customs framework. The business must reconcile purchases, inventory, processing, waste, re-export and any release into the Moroccan customs territory. Its systems should support this audit trail from day one.

• Tariff classification and origin.
• Entry, storage, processing and exit procedures.
• Inventory records and treatment of discrepancies or scrap.
• Subcontracting inside or outside the zone.
• Movement of machinery, spare parts and packaging.
• Export evidence and customs archiving.

Selling into Morocco from the zone

Zone status does not necessarily prohibit all Moroccan-market transactions, but a release from the zone into the customs territory is not an export. It may be treated as an import, with customs declarations, duties, VAT and trade-control requirements. It may also affect the export ratio and continued eligibility.

The contract, Incoterm, importer of record, customs value and responsibility for taxes should be settled before the first domestic sale.

Employees, contracts and transfer pricing

A zone company remains a Moroccan company subject to employment law, CNSS, health and safety duties and foreign-worker authorisations. Agreements with the parent, related suppliers or distributors must comply with Moroccan transfer-pricing rules and be supported by real substance and appropriate documentation.

Zone-selection checklist

• Activity expressly permitted and authorisation realistically available.
• Credible export markets and compliance with the applicable threshold.
• Full-cost comparison: rent, service charges, transport, energy, customs and labour.
• Land, power, water, telecommunications and waste capacity.
• Access to ports, airports, suppliers and labour.
• Impact of local sales and related-party flows.
• Tax model over the full project life, including after the exemption.
• Exit plan for the lease, company and equipment.

Frequently asked questions

Official sources: Ministry of Industry — Law No. 19-94 and regulations · 2026 General Tax Code · Official industrial-zone map.