Policy & investment guide
Verified facts from Moroccan primary sources; implementation support is a separate paid service.
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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…
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-…
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…
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