Free zones and industrial acceleration zones: ZFE Betoya and NWM

• Framework: law 14-21 (industrial acceleration zones); the CGI provides corporate tax advantages for ZAI/ZFE companies (art. 6-II-B-8°). • ZFE Betoya: created by décret 2-09-684 (about 5,305 ha) and extended to about 16,849 ha by décret 2-24-656 (BO no. 7358, 5 December 2024). • NWM port free zone (Nador West Med): a port-based free zone under the ZFE tax and customs regime. • Common regime: CIT advantages for the statutory period and customs exemptions for equipment under the applicable rules. • Note: access conditions, areas and incentives follow the official gazette and the zone operator’s documents.