MA · N 33°34′ · W 7°35′
Morocco
A Moroccan SARL is commonly used for local trading, manufacturing, and service activities and can be foreign-owned. It connects European and African markets, while operations remain subject to exchange-control, tax, and sector-licensing rules.
A gateway for Europe–Africa trade.
Limited liability company (Société à Responsabilité Limitée, SARL)
Talk to an advisorKey points on one page.
- Tax
- CIT is 20%; MAD 100 million or more is 35%, and financial institutions are 40%; the minimum contribution is generally 0.25%
- Shareholders and directors
- 1–50 shareholders; at least 1 manager; no statutory local-residency requirement
- Share capital
- No statutory minimum; set in the articles, with no bank blocking up to MAD 100,000
- Local requirements
- Moroccan registered office required; no statutory local manager; regulated activities need separate licences
- Annual maintenance
- Annual accounts require shareholder approval; CIT return is due within 3 months after year-end
- Incorporation timeline
- Approx. 2–4 weeks, depending on foreign documents, banking, and sector approvals
- Public disclosure
- Company registry data are available; UBOs are filed with the RBE and may be requested from OMPIC
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
02 · Advantages
Why Morocco
- 01Access to European, African, and Middle Eastern markets, backed by ports and manufacturing
- 02One shareholder can form a SARL; capital is set in the articles
- 03Compliant foreign investment can use the foreign-exchange framework for income and capital transfers
03 · Requirements
Formation requirements
- Obtain OMPIC’s name-availability certificate
- File articles, registered-office and shareholder/manager particulars for commercial and tax registration
- Route foreign-currency investment through an authorised bank and retain supporting documents
04 · Compliance
Annual compliance
- Approve annual accounts within 6 months after year-end and maintain accounting records
- File and settle CIT within 3 months after year-end
- A SARL with annual turnover above MAD 50 million, excl. VAT, must appoint a statutory auditor
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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