Policy & investment guide
Verified facts from Moroccan primary sources; implementation support is a separate paid service.
Categories
Car rental (self-drive): licensing regime and gazetted rules
• Legal basis (gazette level): décret n° 2-69-351 of 27 moharrem 1390 (4 April 1970) sets the op…
Accredited firms for environmental impact studies (EIA)
• Legal basis: décret 2-98-984 (22 March 1999) establishes the accreditation regime — EIA report…
Directory of official institutions and permitting windows
• Mining and energy: Ministry of Energy Transition (MTEDD), Directorate of Mines (DMCM) — mining…
Power purchase agreements (PPA): dual legal framework
• Two frameworks coexist: ① law 82-21 (self-production) — in principle self-consumption, with su…
Gas and fuel supply: current regulatory framework
• Electricity and gas fall under distinct legal frameworks: law 48-15 (2016) covers only the ele…
Green electricity: purchase and sale routes, grid tariffs (updated)
• Legal timeline: law 82-21 (signed 10 February 2023; published in BO no. 7400 on 1 May 2025; in…
Single-vehicle approval (NARSA homologation)
• Legal basis: article 96 of décret 2-10-421 (implementing the Highway Code, law 52-05) provides…
Compulsory motor liability insurance and taxi/VTC operation
• Compulsory cover: article 120 of law 17-99 (Insurance Code) — every owner or user of a motor v…
China ODI filing requirements for investment in Morocco
• Superior text: State Council Regulation on Outbound Investment (Decree No. 837, in force 1 Jul…
Construction and property insurance: mandatory covers and caps
• TRC (all-risks construction) and RCD (ten-year liability) are mandatory since 30 December 2024…
Bank account opening and local financing instruments
• Standard KYC documents for a foreign company (varies by bank): articles of association (notari…
Hiring foreign employees: work permit and residence
• Work permit: article 516 of law 65-99 (Labour Code) — hiring a foreign employee requires an au…
Mine safety and closure/rehabilitation: legal obligations
• Safety duties (law 33-13): art. 52 (rational extraction and compliance with health, safety and…
Carbon compliance for EU exports (CBAM) and the origin-certificate registry
• The definitive CBAM mechanism applies from 1 January 2026; electricity (CN 2716 00 00) is list…
Mineral exports: licence list and common rules
• Framework: law 13-89 (foreign trade) + décret 2-93-415; restriction list: arrêté 1308-94 (anne…
Imported used vehicles: taxes and age limit (official values)
• Special stamp duty: four brackets on the vehicle value (excl. VAT) — 5% from MAD 400k to 600k;…
Import duties on solar and storage equipment (official ADiL values)
• PV modules (8541.43.00.00): DI 2.5% + VAT 10% (specific rate). • Cells (8541.42.00.00): DI 2.5…
Morocco: tax and grid-connection parameters (officially verified, 2026 review)
• Value added tax (TVA): standard rate 20%. • Corporate income tax (IS): two-rate regime from 20…
CNSS contributions and declaration duties (2026 rates)
• Mandatory affiliation: employers must affiliate all employees (including foreign staff) with t…
Morocco investment incentives: bonuses, caps and approval powers (law-cadre 03-22 / décret 2-23-1)
• Framework: law-cadre no. 03-22 (investment charter, Dec. 2022) + implementing decree no. 2-23-…
Anti-corruption compliance: INPPLC framework
• Authority: the INPPLC implements the national anti-corruption strategy, receives reports and i…
Free zones and industrial acceleration zones: ZFE Betoya and NWM
• Framework: law 14-21 (industrial acceleration zones); the CGI provides corporate tax advantage…
Industrial electricity: tariff structure and power factor
• Official tariffs: ministerial order 2451-14 (BO no. 6288), 1 January 2017 schedule applicable …
Self-generation of electricity and grid connection (law 82-21)
• Legal basis: law 82-21 (self-production), published in BO no. 7400; implementing decree 2-25-1…
Hazardous waste: authorisations and tracking forms
• Legal basis: law 28-00 (waste management) and décret 2-07-253 (classification and tracking for…
Water abstraction permit and concession (law 36-15 / basin agencies)
• Legal basis: law 36-15 (dahir 1-16-113, 2016) — any abstraction of surface or groundwater requ…
Industrial liquid discharges and air emission limit values
• Industrial liquid discharges VLG (arrêté 13-2942, 7 October 2013, BO 6199, in force since Janu…
Environmental impact assessment (EIA): framework and deadlines
• Current framework: law 49-17 (2020) replaced law 12-03 and organises the environmental accepta…
Building permit and urban planning: framework and deadlines
• Framework: law 12-90 (urban planning) + décret 2-92-832 + the RGC general construction regulat…
Access to land: public, private, agricultural and collective
• Public domain of the State: managed by the Direction du Domaine (Ministry of Finance); acquisi…
Statutory minimum wage (SMIG / SMAG 2026) and working time
• SMIG (industry, commerce, services): MAD 17.92/hour from 1 January 2026 (about MAD 3,422.72 pe…
Import payments and documentary consistency (foreign exchange framework)
• Import payments are made through a domiciliating bank within the regulatory framework; documen…
IGOC 2026 and the convertibility regime for investment
• IGOC 2026, published by the Office des Changes (31 December 2025), entered into force on 1 Jan…
Graphite electrodes: HS classification and Moroccan import duties (8545.19)
• Classification: consumable spectroscopic graphite electrodes for spectrometers (non-furnace, Ø…
Battery electric vehicles (BEV): verified customs and tax advantages
• Customs: the ministry’s official "Politique Mobilité Électrique" document states that the impo…
Investment agreement: customs exemption for equipment (art. 164-1°-p)
• Texts: article 164-1°-p of the Customs Code (import duty) + article 123-22°-b of the CGI (impo…
SME support scheme (TPME: MAD 1–50 million)
• Legal basis: décret n° 2-25-342 (signed 12 June 2025, BO n° 7418); exclusive of the main schem…
Sectoral bonus and the "future professions" list
• Sectoral bonus: 5% of eligible investment for listed sectors (décret n° 2-23-1, art. 9). • Sec…
Investment territorial bonus: category A (10%) and B (15%)
• Legal basis: arrêté du Chef du Gouvernement n° 3-14-23 (BO n° 7188), under article 8 of décret…
Morocco: economic activity nomenclature (NMA 2010) and the 12 regions
• NMA 2010, published by the HCP, is Morocco’s official classification of economic activities, a…
Morocco: energy-efficiency support programmes (AMEE)
• Guide of financing and support programmes for Moroccan enterprises, covering Green Invest/Tamw…
Morocco: annual compliance obligations and audit thresholds
• Annual general meeting (AGO): at least once a year and within 6 months of the end of the finan…
Morocco: legal framework for power plants — Laws 13-09 / 82-21 and grid-connection approval
• Law 13-09 governs renewable electricity production; Law 82-21 governs self-production of elect…
Morocco: personal data protection (Law 09-08) and CNDP compliance overview
• Law 09-08 governs the processing of personal data; the CNDP is the supervisory authority. • Pr…