Why Morocco

Geographical location

At only two hours from European capitals, Morocco is located at the extreme point of Northwest Africa and is bordered at the same time by the Mediterranean from the north and the Atlantic Ocean from the west.

Being open to many cultures as well as to a one-billion-customer market, the country benefits from a rich seafront that overflows with fisheries resources; Morocco also boats an exceptional geographical location favorable for any activity.

position geographique medz

National and International Environment

Morocco has engaged in a series of ambitious reforms coveting to establish the bases of a strong and income-generating growth making the improvement of business climate in the Kingdom a strategic choice aiming at building a solid economy, bringing together the conditions of a sustainable and balanced growth and facing the productivity challenges and international competition.

These reforms, implemented at the legislative, regulatory and institutional levels, offered local and foreign investors in Morocco an attractive and appealing climate for conducting their business activities.

Investment general framework

Perceiving investment as a significant key to sustainable and sustained economic growth, the Kingdom of Morocco has developed a legal framework that complies with international standards, free economy and flexible procedures. It thereby grants a better protection to private operators thanks to new laws coveting to improve investment conditions and attraction of significant national and foreign capital flows of the private sector; particularly:

Labor Code

The Moroccan labor code is distinguished by its compliance not only with the constitutional principles, but also with the international standards as set forth in the United Nations conventions and the organizations thereof specialized in the field of labor. This code comprises, inter alia:

  • Incomes equality.
  • Union freedom.
  • Prohibition of any sort of work under constraint.
  • Eradication of child labor.
  • Eradication of all types of discrimination in employment and jobs.

Copyrights and rights thereto related

After its implementation in 2000, the law on the protection of copyrights and the rights relating thereto was amended in 2006 so that the national legislation will be in harmony with the commitments made by Morocco within the framework of international treaties and Agreements.
In Morocco, there is a collective management body and the Moroccan Copyright Office (Bureau Marocain du Droit d'Auteur) in addition to the civil society under the protection of the Ministry of Culture and Communication.

Industrial Property

The formalities of protecting the Industrial and Commercial Property rights and the application of the international and national legislation are carried out by the Moroccan Industrial and Commercial Property Office that guarantees to the holder the exclusive right of enjoying advantages as well as the use of the property in question, including:

  • Technical inventions: Patents
  • Ornamental creations: Drawings and industrial models
  • Distinctive features: Trademark, corporate name, commercial names, geographical descriptions…

Freedom of pricing and competition

The Law n° 06-99 on the freedom of pricing and competition aims at stimulating economic efficiency, improving consumers’ well-being, guaranteeing loyalty in commercial relations and allowing businesses to operate in open markets.

Personal data protection

Morocco stands as one of the first African countries to have adopted a law protecting personal data. The law n° 09-08 protects in fact the identity, rights, individual and collective liberties and the private life against all attempts that are likely to affect the same through the computer use.

Arbitration and conventional mediation

The Moroccan arbitration legal arsenal bases its mission on facilitating the settlement of disputes among companies based both in Morocco and abroad, thus harmonizing the Moroccan legislation with the international principles.

Free Trade Agreement

Free trade agreements come to confirm the balanced policy of openness of the Moroccan economy, which has been coveting, since the 80s, to free the Moroccan foreign trade and lift trade barriers; in particular:

  • Association Agreement between Morocco and the EU
  • Free trade Agreement with the USA
  • Establishment of the Great Arab Free Trade Area
  • Free Trade Agreement with the Arab countries of the Mediterranean
  • Free Trade Agreement with Turkey
  • Free Trade Agreement with United Arab Emirates


Being rational, simple and modern, the Moroccan taxation system consists of:

Income Tax (IT)

It applies to the incomes of natural persons and legal entities not having chosen CT (Corporate Tax). Its rate ranges from 0% to 38% of the incomes based on the income bracket.

Corporate Tax (CT)

CT applies obligatorily to joint stock companies, public institutions and other legal entities that engage in profitable activities. Its rate ranges from 30% to 37%.

Value Added Tax (VAT)

Industrial, handcrafted and commercial activities as well as liberal professions and import operations are subject to this tax. It is fixed at a normal rate of 20%, but is likely to be reduced by 14%, 10% or 7% for some goods.

Click to view the investment charter


Subject to satisfying the required criteria, the Moroccan regulation provides investors with financial, tax and customs advantages. Several measures were taken in order to propose an attractive and incentive offer; in particular:

Investment promotion fund (FPI)

The advantages provided to investors by FPI may reach up to 10% of the investment program total amount and they include:
Real estate support: FPI shall pay 20% of the costs of real estate acquisition necessary for the completion of investment.
External infrastructures: FPI shall contribute in the external infrastructures costs up to 5% of the investment program total amount.
Training: FPI shall participate, within the limit of 20%, in the vocational training set forth in the investment program.

Hassan II Fund

Hassan II Fund shall assist some sectors and contribute, up to 15% of the investment total amount and up to MAD 30,000,000.00, in:
Building or acquiring professional buildings: The support may be up to 30% of the professional buildings cost based on a maximum unit cost of MAD 2,000.00/m² (before tax).
Acquisition of capital goods: Contribution may be up to 15% of the new equipment acquisition cost (before import rights and tax).

Exemption from Import Right and VAT

Within the framework of conventions to be entered into with the government, the businesses that make an investment of or equal to MAD 200,000,000.00 may be exempted from the VAT and the import right applicable to capital goods, materials and equipment that are necessary for the completion of their project and that are imported either directly by these businesses or for the benefit thereof.

Click for more details on incentives

Sector-specific strategies

With the ambition of guaranteeing a strong, sustainable and wealth-generating economic growth, the public authorities have implemented a series of sector-specific plans. These plans come as a part of a double aim of modernizing some traditional sectors such as agriculture, fishing and mining, and developing innovative ones such as renewable energies, logistics, automotive industry, aeronautics and services that enjoy a high benefit, in particular:

Emergency Plan

This strategy covets to upgrade and modernize the industrial sector and consolidate its competitiveness.

Green Morocco Plan

Making agriculture a priority of the economic and social policy of Morocco, Green Morocco Plan sets as a target the acceleration of a modern and competitive agriculture. In addition, this Plan offers a solidarity-based support for family agriculture.

Fisheries and Ibhar Plans

These two strategies have been designed in order to upgrade the fishing sector.
Ibhar Plan covets to modernize the fishing fleet and optimize its yield. The scope of this Plan also includes the respect of international standards relating to the products quality.
Fisheries Plan aims at developing a sustainable and competitive fishing, preserving the fisheries heritage and developing the sector GDP.

Digital Morocco 2013

Being one of the main sectors of the Moroccan economy, the field of Technologies and Information is provided with the Digital Morocco 2013 strategy, which aims at placing Morocco amongst the most developed emerging countries in the IT field.

Renewable Energy Project

Being part of the national energy strategy, Renewable Energy Project aims at mobilizing national resources in renewable energies and preserving the environment.

Morocco Export Plus

A national strategy for exports development and promotion, aiming at tripling the exportations volume, increasing the GDP and create 380,000 jobs by 2018.

Tourism 2020 Vision

The Tourism 2020 vision covets to double the size of the tourism field and place Morocco amongst the first 20 destinations in the world.

Handcraft 2015 Vision

The main objective of this strategy is to stimulate the handicraft activity and its human resources and increase the exportations.

Solid macroeconomic basics


A favorable environment for investment


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Espace les Oudayas, Angle Avenues Annakhil et Mehdi ben Barka
Hay Riad - Rabat - Maroc

Tel : 00 212 5 37 57 61 00
Fax : 00 212 5 37 71 64 17
Email : medz@medz.ma

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