VAT exemption
36 months
VAT exemption on the import of capital goods, machinery and equipment for 36 months from the first import under a valid investment agreement. The VAT exemption also applies to capital goods acquired in Morocco from the date of issue of the building permit.
Customs exemptions
36 months
Exemption from import duty for capital goods, machinery and equipment needed to carry out the investment project for 36 months, from the date of the first import under a valid investment agreement.
Investment grant
30%
An uncapped investment grant of up to 30% of the eligible investment amount. This grant is provided under the new Investment Charter of the Kingdom of Morocco.
corporate tax
56%
Exemption from corporate tax (CT) for the first 5 years for companies operating in outsourcing activities, followed by a contribution from the state covering 56% of the corporate tax rate applied to companies in the outsourcing sector.
Income Tax
20%(Rabat -Casablanca)
The Income Tax contribution is a state contribution linked to Income Tax, ensuring that the tax burden does not exceed 20% of the Taxable Gross Income. This measure applies to companies located in the outsourcing parks of Rabat and Casablanca, namely Technopolis and Casanearshore.
Income Tax
10%(Outside Rabat -Casablanca)
Companies located in secondary outsourcing parks, namely Fès Shore, Oujda Shore, and Tétouan Shore, or in a region of the Kingdom without a dedicated outsourcing park, benefit from an improved contribution to Income Tax, ensuring that the tax burden does not exceed 10% of the Taxable Gross Income.
Training Grant
3.5%
State contribution to training costs for new Moroccan recruits during the first 5 years of employment. The amount of this contribution could reach 3.5% of gross annual taxable income per sustainable employment in outsourcing professions.
Employment grant
17%
An employment grant of up to 17% of the taxable gross annual income through the creation of sustainable employment.
The Ministry of Youth, Culture, and Communication, in collaboration with the Moroccan Agency for Investment and Export Development and the Ministry of Digital Transition and Administrative Reform, has established a new unit dedicated to monitoring investment projects in the Gaming industry.
This unit will act as a single point of contact for project owners, ensuring close follow-up and responding to investors’ various requests.
M. Mouizz EL ALAMI
Head of the Digital and Outsourcing Department at AMDIE
Email: elalami@amdie.gov.ma
Phone: +212 661 534 183
