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tax-incentives

SME support scheme (TPME: MAD 1–50 million)

24 September 2026

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  • Legal basis: décret n° 2-25-342 (signed 12 June 2025, BO n° 7418); exclusive of the main scheme (décret 2-23-1).
  • Scope: total investment ≥ MAD 1 million and < MAD 50 million; employment ratio ≥ 1.5 (tourism ≥ 1); own funds ≥ 10%.
  • Bonuses: employment 5/7/10% + territorial A 10% / B 15% + priority activity 10%; capped at 30%.
  • Nature of procedure: electronic application through the regional CRI, approval by the CRUI; the list of priority activities is set by ministerial order.
  • Comparison: the main scheme covers investments ≥ MAD 50 million with 50–149 stable jobs, or ≥ 150 jobs.