Sectoral bonus and the "future professions" list

• Sectoral bonus: 5% of eligible investment for listed sectors (décret n° 2-23-1, art. 9). • Sectors: industry, tourism and leisure, cultural industry, digital, renewable energy, waste transformation, logistics and transport, outsourcing, aquaculture. • The "future professions" list (annex to arrêté 3-12-23) includes renewable power generation and energy storage equipment manufacturing, moulds, composite materials, automotive, aeronautics, electronics and pharmaceuticals. • Common bonuses: employment 5/7/10%, gender ratio ≥30% → 3%, future professions → 3%, sustainable project → 3%, local integration → 3%; total capped at 30%. • Specific cap: for wind, solar or hydro power production projects the cumulative bonuses are capped at MAD 30 million (art. 11).