Free Zones allow investors who export 70 % of their production to benefit from flexibility in procedures and a variety of fiscal, social and economic benefits.
Free Zones were instituted by the law 19-94 (Dahir No. 1-95-1 of January 26, 1995). They present an attractive offer to companies, enhance their export competitiveness, and makes of Morocco an excellent opportunity for investment. These advantages include:
- Exemption from corporate tax for the first 5 years and then it is fixed at 8.75 % for the following 20 years.
- Free repatriation of profits and capitals.
- Exemption from professional tax and urban tax for 15 years
- Exemption from VAT
- Special Customs Procedures: Free movement of goods
Free Zones of MEDZ :