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Starting a business in Morocco in 2026 is a practical move for foreign investors thanks to Morocco’s position between Europe and Africa, logistics strength (including Tangier Med), and growing investment zones such as industrial parks and free zones. This guide explains company formation step by step: choosing the right legal structure (SARL, SA, branch), securing your company name, preparing your legal file, registering through the CRI, obtaining your RC and ICE, setting up tax and VAT where applicable, and staying compliant with Moroccan business and tax rules
Required Documents(fast checklist)
- Name reservation at OMPIC (Negative Certificate)
- Draft and sign the Articles of Association (Statuts)
- Business address proof (lease or domiciliation)
- Capital deposit certificate (when applicable)
- CRI filing and validation
- Registre de Commerce registration (RC) + ICE issuance
- Tax and compliance setup (DGI, VAT if needed, CNSS if you hire)
Table of Contents
Why trade and invest in Morocco?
Many entrepreneurs choose Morocco to trade and invest because it offers strong infrastructure (including Tangier Med port and High-speed rail connections), growing industrial parks, technology clusters, and special economic zones including free zones. Morocco also attracts Foreign Direct Investment in areas like manufacturing, services, and export industries.
Who can start a business in Morocco?
Both Moroccan residents and foreign investors can register and operate companies in Morocco. In most sectors, foreign investors can own 100% of the company. What you typically need is a valid passport (or parent company documents if opening a branch), a Moroccan business address, a clear business activity description, and a local accountant/advisor to manage registrations and filings.
Choose the right legal structure (legal form)
Choose the structure based on liability, governance, bank expectations, and how you plan to grow.
Sole Proprietorship
- Best for: simple activities, single founder
- Typical timeline: 3-5 days
Limited Liability Company (SARL)
- Best for: SMEs, foreign investors, most service and trading businesses
- Shareholders: 1 to 50
- Capital: legally flexible (commonly structured in practice)
- Typical timeline: 3-5 days (file-dependent)
Public Limited Company (SA)
- Best for: larger operations, scaling, larger investor structure
- Typical timeline: 3-5 days
Branch office
- Best for: foreign parent expansion without creating a Moroccan subsidiary
- Typical timeline: 3-7days
Liaison office
Best for: representation only (no commercial invoicing)
Typical timeline: 3-7days
| Structure | Best For | Min Capital | Partners/Shareholders | Timelinedeel+1 |
|---|---|---|---|---|
| Sole Proprietorship | Single founder, simple activities | None | 1 individual | 3-5 days |
| SARL (Limited Liability Company) | SMEs, foreign investors | 1 MAD (often 10k MAD practical) | 1-50 | 3-5 days |
| SA (Public Limited Company) | Larger operations, scaling | 300,000 MAD | Min 5 | 3-5 days |
| Branch office | Foreign parent expansion | None (parent capital) | N/A | 3-7 days |
| Liaison office | Representation only | None | N/A | 3-7 days |
Step-by-step company formation in Morocco (what to do, what to prepare)
Step 1 — Reserve the company name (OMPIC)
You must reserve the name and obtain the Negative Certificate before filing registration. Processing is commonly within 24– 48 hours if the request is clean and compliant.
Prepare: 3 name options + activity keywords.
Step 2 — Draft the Articles of Association (Statuts)
Your Statuts define: business purpose, shareholding, capital structure, manager appointment, governance rules, and decision making. This document must be clean, bank ready, and consistent with the chosen structure.
Step 3 — Secure the business address in Morocco (mandatory)
You must show proof of the registered office. Two common options:
Option A: Lease contract (commercial lease)
Option B: Domiciliation contract (professional registered address service)
Tip: Address documents are one of the most common reasons for registration delays make sure names and details match the Statuts.
Step 4 — Capital deposit (when applicable)
Some setups require a bank certificate showing capital deposit. This step depends on your structure, your bank, and your file. Once the company is registered, you convert this into the operational corporate account.
Step 5 — File registration through the CRI (one-stop shop)
Most registrations are handled through the Centre Régional d’Investissement (CRI). The CRI file typically includes:
- Signed Statuts
- Passports/IDs of shareholders and manager (legalized; translated if needed)
- Proof of registered office (lease or domiciliation)
- Bank certificate (if applicable)
- Required CRI forms and declarations
Step 6 — Registre de Commerce (RC) + ICE
After validation, your company is registered in the Registre de Commerce (RC), and you obtain your ICE, enabling official operations and compliant invoicing.
Taxes and compliance (DGI, VAT, payroll/CNSS)
Tax obligations depend on your activity and regime. Corporate tax rates have been evolving toward target rates in 2026, with a reference framework moving toward 20% for companies under a threshold and 35% for larger companies (with exceptions in specific sectors). Always confirm your exact bracket and applicable regime before filing.
VAT: the standard VAT rate is 20%, with reduced rates and exemptions depending on goods/services.
If you hire employees, set up payroll compliance, including CNSS declarations and related employer obligations.
Banking and controls (important for foreigners)
After registration, open the corporate account and set internal controls for invoicing, receipts, and expense documentation. Cash-heavy activities need stricter documentation and bookkeeping to avoid compliance issues.
Timeline (what foreign investors should expect)
If your file is ready and consistent, a SARL can often be completed in around 3–5 days. Delays usually come from: address issues, inconsistent names across documents, missing legalization/translation, or bank certificate timing.
Funding and finance: capital funds, offshoring finance
Depending on your project, you may explore:
- capital funds (private investors, institutional support)
- offshoring finance structures (when relevant and compliant)
Always structure funding legally to reduce legal risk.
Location strategy: industrial parks, technology clusters, special economic zones, free zones
If your business involves export, manufacturing, or services, choosing the right zone matters:
- industrial parks for production and logistics
- technology clusters for tech and services
- special economic zones and free zones for export-friendly frameworks
- logistics advantage near Tangier Med
Sector opportunities
Morocco attracts investment in multiple sectors, including:
- textile sector
- Morocco’s leather industry
- phosphate rock
These examples show the variety of ecosystems that support Foreign Direct Investment.
Immigration: visa options and Business Visa
Foreign founders should plan visa options early. Depending on nationality and purpose, you may need a Business Visa and/or other residency pathways.
Helpful international references
Some founders look at external references such as the UK Department for Business and Trade and Morocco DBT pages when researching how to trade and invest. (Use them for general market orientation, then rely on local legal/tax advisors for execution.)
Timing notes
Operational timing can be influenced by public holidays and business seasons. . Big events can also increase activity in some sectors (example: AFCON 2025 , FIFA CUP 2030), but your registration steps remain the same.
FAQ
What is the best legal structure to start a business in Morocco?
For many SMEs, a SARL (often described as a Limited Liability Company or limited company) is a common choice because it’s flexible and limits liability. Larger projects may consider an SA (Public Limited Company) or a branch office depending on goals.
What is the best legal structure to start a business in Morocco?
For most foreign SMEs, SARL is usually the best choice because it is flexible and limits liability.
What is the CRI?
The CRI is the one-stop center coordinating company registration steps.
Do I need Registre de Commerce registration?
Yes. RC registration confirms legal existence and enables official operations.
How does VAT work in Morocco?
Standard VAT is 20%, with reduced rates/exemptions depending on activity.
What is the Centre Régional d’Investissement (CRI)?
The Centre Régional d’Investissement is a key administrative entry point that helps coordinate company registration steps and required filings in many regions.
Do I need to register in the Registre de Commerce?
Yes. Registration in the Registre de Commerce is a core step that confirms the company’s official legal existence.
How do Moroccan taxes work for new companies?
Your accountant sets up your tax identity and filing obligations based on your activity. You may need VAT and other filings, and your tax returns must match your invoices and official receipts.
Can UK companies open a branch office in Morocco?
Yes, many UK companies expand through a branch office, depending on their operating model and compliance needs.
Do I need a Business Visa to set up a company in Morocco?
It depends on nationality and your intended stay. Plan visa options early and check the pathway that fits your situation.
Written by Hanane Belaskri | Accountant, Legal & Tax Advisor, Judicial Expert at BH Adviser, Casablanca (+212 661-468014 | contact@bhadviser.ma).
HANANE BELASKRI | Accountant , Legal and Tax Advisor , Judicial Expert
She is a Legal & Tax Advisor, Partner at BH Adviser, helping international companies enter, operate, and grow in Morocco and Africa through compliant business setup, due diligence, payroll, and tax advisory.
