Start a Business in Morocco

Start a Business in Morocco: Complete Legal Requirements Guide (2026)

Registering a company in Morocco is a structured legal process governed by Moroccan commercial, tax, and social security laws. Whether you are a foreign investor, an entrepreneur, or planning to open a retail business, understanding the exact legal requirements is essential to avoid delays, penalties, or costly mistakes.

This guide explains the legal procedure, required documents, timelines, and costs to register a company in Morocco in 2026, with a specific focus on foreigners and retail activities.


Who Can Register a Company in Morocco?

Moroccan law allows several profiles to register a company:

Moroccan Nationals

Moroccan citizens can freely register companies in all sectors, subject to sector-specific regulations.

Foreign Individuals

Foreigners can legally register and own 100% of a Moroccan company. No local partner is required for most activities, including retail, services, and consulting.

Foreign Companies

A foreign company may operate in Morocco through:

  • A subsidiary (Moroccan legal entity)
  • A branch office (extension of the foreign company)

Each option has different tax and legal implications.


Types of Companies You Can Register in Morocco

Choosing the correct legal structure is a key requirement.

SARL / SARLAU (Most Common)

  • Limited liability company
  • Suitable for SMEs, consultants, and retail businesses
  • No minimum share capital required by law

SA (Public Limited Company)

  • Used for large projects and institutional investors
  • Higher compliance and governance requirements

Branch vs Subsidiary

  • Branch: No legal independence from parent company
  • Subsidiary: Moroccan legal entity with its own obligations

Retail Store vs Service Company

Retail businesses may require additional local authorizations depending on the activity (food, alcohol, regulated goods).


This is the core legal procedure applicable nationwide.

1. Company Name Reservation (OMPIC)

The company name must be reserved with OMPIC (Moroccan Office of Industrial and Commercial Property).
A negative certificate is issued confirming name availability.

2. Registered Address

A company must have a Moroccan address:

  • Domiciliation contract (recommended at start)
  • Commercial lease (optional later)

3. Drafting the Articles of Association

The articles must specify:

  • Company object (activities)
  • Shareholding structure
  • Management rules
  • Registered address

Incorrect wording here is a common cause of rejection.

4. Share Capital

  • No legal minimum for SARL/SARLAU
  • Capital must be deposited in a Moroccan bank
  • Blocking certificate issued by the bank

5. Appointment of Manager or Director

The manager can be:

  • Moroccan or foreign
  • Resident or non-resident

Foreign managers may later require a residence permit.

6. Commercial Register & Tax Registration

Registration with:

  • Commercial Court
  • Tax administration (IF, ICE, TP)
  • VAT registration if applicable

7. CNSS Registration

Mandatory if the company hires employees.
Optional but recommended even for single-manager companies.


Required Documents to Register a Company

For Moroccan Residents

  • National ID
  • Proof of address
  • Articles of association
  • Name reservation certificate

For Foreigners

  • Passport copy
  • Criminal record (sometimes requested)
  • Legalized power of attorney (if remote setup)
  • Bank reference (in some cases)

Additional Documents for Retail Businesses

  • Municipal authorization
  • Sector-specific permits (food, tobacco, pharmaceuticals, etc.)
  • ONSSA approval for food-related activities

How Long Does It Take to Register a Company in Morocco?

Standard timeline:

  • 5 to 10 working days if the file is complete

Common causes of delays:

  • Incorrect activity wording
  • Missing legalization
  • Bank compliance checks
  • Real estate issues (lease problems)

Cost of Registering a Company in Morocco (2026)

Approximate costs:

ItemEstimated Cost (MAD)
Name reservation230
Bank capital depositVariable
Domiciliation (annual)1,200 – 3,000
Professional feesDepends on scope

Important:
Low initial costs often hide future compliance risks.


Common Mistakes to Avoid When Registering a Company in Morocco

This section alone often outranks competitors.

  • Choosing the wrong legal form
  • Using vague or incorrect activity descriptions
  • Ignoring CNSS obligations
  • Renting commercial premises too early
  • Assuming a local partner is mandatory
  • Underestimating tax and social obligations

Can Foreigners Register a Company in Morocco Remotely?

Yes.
A company can be registered without being physically present by granting a legalized power of attorney to a local professional.

This is common for:

  • Foreign investors
  • Digital businesses
  • Holding companies

Retail businesses may require:

  • Local municipality approval
  • Compliance with zoning rules
  • Hygiene and safety inspections
  • Sector-specific licenses

Retail is legally permitted for foreigners but more regulated than services.


Why Work With a Professional to Register a Company in Morocco?

Company registration is not just an administrative formality.
Mistakes at incorporation stage can lead to:

  • Tax penalties
  • Blocked bank accounts
  • CNSS disputes
  • Rejection of invoices

Working with a professional ensures:

  • Correct legal structuring
  • Faster registration
  • Long-term compliance

Looking for the complete 2026 company formation guide?
Read our main guide on starting a business in Moroccostarting a business in Morocco


Frequently Asked Questions (FAQ)

How to open a shop in Morocco?

You must register a company, secure a registered address, obtain municipal authorization, and comply with sector regulations.

Can a US citizen register a company in Morocco?

Yes. US citizens can own 100% of a Moroccan company without a local partner.

How much does it cost to start a business in Morocco?

Basic incorporation costs are relatively low, but total cost depends on activity, location, and compliance needs.

What is the fastest way to register a company in Morocco?

Using a domiciliation address and a professional representative significantly reduces delays.


Final Thoughts

Registering a company in Morocco in 2026 is straightforward if done correctly.
The real risk is not registration itself, but poor legal and tax structuring from day one.

If you are a foreign investor or planning to open a retail business, professional guidance can save you months of complications.

BHADVISER - Tax and legal consulting firm in Casablanca, Morocco

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.