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Read our main guide on starting a business in Morocco: starting a business in Morocco
A Practical Guide for Local and Foreign Entrepreneurs
Opening a retail store in Morocco is a smart and strategic move for entrepreneurs looking to enter a growing and well-structured market. Whether you are a Moroccan resident or a foreign investor, Morocco offers political stability, access to international markets, and a clear legal framework for retail activities.
At BH Adviser, we support entrepreneurs and international companies at every stage of the process. From understanding the legal procedure to opening a retail store in Morocco, to handling tax registration, licenses, and long-term compliance, our role is to make the process clear, secure, and fully compliant with Moroccan law.
This guide explains the legal requirements, authorizations, costs, timelines, and post-registration obligations you need to know before opening a retail shop in Morocco.
Why Open a Retail Store in Morocco?
Morocco is not just an attractive destination for tourists. It is increasingly becoming a regional hub for trade, commerce, and retail investment.
Strategic Location Between Europe and Africa
Morocco acts as a commercial gateway between Europe, Africa, and the Middle East. With access to both the Atlantic Ocean and the Mediterranean Sea, retail businesses benefit from efficient logistics and import-export operations.
The Tangier Med Port, one of the largest ports in Africa, allows fast and reliable supply chains, making Morocco ideal for retail activities involving imported goods, international brands, or regional distribution.
Government Support and Investment Incentives
The Moroccan government actively encourages entrepreneurship and private investment, including retail businesses.
Key advantages include:
- Tax incentives during the first years of activity
- Reduced corporate tax rates in specific zones
- Simplified customs procedures
- Support programs for SMEs and exporters
Free zones and special business hubs such as Casablanca Finance City and Tangier Free Zone also provide attractive frameworks for structured retail and commercial operations.
A Growing Consumer Market
Morocco has a young and expanding population, a growing middle class, and increasing demand for modern retail concepts.
Retail sectors showing strong growth include:
- Clothing and fashion
- Electronics and appliances
- Food and specialty grocery stores
- Franchise retail brands
- Showrooms and concept stores
Opening a retail store now means entering a market with long-term potential.
Who Can Open a Retail Store in Morocco?
Moroccan law allows both Moroccan citizens and foreign investors to open and operate retail businesses, provided all legal procedures are respected.
Moroccan Nationals
Moroccan citizens can open retail stores under several legal forms, with the SARL (Limited Liability Company) being the most common.
Typical steps include:
- Choosing a business name and legal structure
- Securing a commercial address
- Registering the company with authorities
- Obtaining retail-specific authorizations
- Registering with tax and CNSS offices
Most procedures are handled through the Centre Régional d’Investissement (CRI).
Foreign Investors and Non-Residents
Foreigners can own 100% of a retail business in Morocco. A local partner is not required.
Foreign investors usually need:
- A valid passport or parent company documents
- A registered Moroccan business address
- A clear description of retail activity
- Legal representation or a local advisor (strongly recommended)
Some retail activities may require additional permits depending on the products sold (food, pharmaceuticals, regulated goods).
At BH Adviser, we assist foreign investors with legal structuring, translations, filings, and regulatory compliance.
Legal Structures for Retail Businesses in Morocco
Choosing the right legal structure is essential for liability protection, taxation, and operational flexibility.
| Structure | Best For | Key Requirements |
|---|---|---|
| SARL | Retail shops, SMEs | 1–50 partners, capital from 1 MAD |
| SA | Large retail chains | Min. 5 shareholders, 300,000 MAD |
| Subsidiary | Long-term foreign investment | Independent Moroccan entity |
| Branch | Temporary retail presence | Linked to foreign parent |
SARL – The Preferred Choice for Retail Stores
The SARL is the most common structure for retail businesses.
Key features:
- Limited liability
- Simple management
- Flexible capital requirements
- Suitable for shops, franchises, and commercial outlets
It is ideal for both local entrepreneurs and foreign founders.
Branch vs Subsidiary for Foreign Retailers
While a branch may seem easier, a subsidiary offers better legal protection and operational independence.
| Criteria | Branch | Subsidiary |
|---|---|---|
| Legal identity | Same as parent | Separate Moroccan entity |
| Liability | Parent fully liable | Limited |
| Long-term growth | Limited | Strong |
| Recommendation | Short-term | Long-term |
Legal Procedure to Open a Retail Store in Morocco
Opening a retail store requires more than standard company registration. Retail activities must comply with local commercial and municipal regulations.
Step 1: Choose Legal Form and Business Name
- Select the legal structure (SARL, SA, etc.)
- Reserve the company name with OMPIC
- Ensure the name does not conflict with trademarks
Step 2: Prepare and Legalize Documents
Required documents include:
- Articles of Association
- Identity documents (passport or ID)
- Proof of Moroccan address
- Bank certificate for share capital
- Translated and legalized foreign documents (if applicable)
Step 3: Register the Company at CRI
The CRI handles:
- Commercial registration (RC)
- Tax identification number (IF)
- Common enterprise ID
- CNSS registration
Step 4: Obtain Retail-Specific Authorizations
Depending on the location and activity:
- Local municipality authorization
- Commercial zoning compliance
- Health or safety permits (for food, cosmetics, etc.)
- Professional tax registration (Taxe Professionnelle)
Missing this step can delay store opening significantly.
Step 5: Tax and CNSS Registration
After registration:
- Corporate tax (IS)
- VAT registration (if applicable)
- CNSS for employees
Costs and Timeline
Estimated Timeline
- Name reservation & documents: few days
- Company registration: 5–10 business days
- Authorizations & tax setup: 1–2 weeks
Average total timeline: 2 to 4 weeks
Estimated Costs
Costs vary depending on:
- Legal structure
- Retail activity
- City and location
- Legal and advisory support
At BH Adviser, we provide clear, upfront pricing with no hidden fees.
Legal and Tax Obligations After Opening
Retail businesses must remain compliant with Moroccan regulations.
Accounting and Reporting
- Monthly bookkeeping
- Annual financial statements
- Corporate tax declarations
Taxes
- Corporate tax (IS)
- VAT (monthly or quarterly)
- Professional tax (TP)
Hiring Employees
- CNSS registration
- Employment contracts
- Payroll compliance
- Work permits for foreign staff (if needed)
How BH Adviser Can Help
Opening a retail store in Morocco is manageable, but mistakes can be costly. Our role is to protect your investment.
Our Services Include:
- Company formation & licensing
- Retail authorization compliance
- Accounting & tax management
- Payroll & CNSS
- Virtual office & legal address solutions
At BH Adviser, we help you open, operate, and grow your retail business in Morocco with confidence.
Writing by HANANE BELASKRI | Accountant , Legal and Tax Advisor , Judicial Expert , 300+ companies registered
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.
