Do business in Morocco
Trusted by hundreds of cross-border companies
Benefits
Why choose Commenda for your company expansion in Morocco
Register a Moroccan SARL
We help you incorporate a Société à Responsabilité Limitée (SARL), the most common company type in Morocco for foreign founders.
End-to-end compliance
From tax filings to financial statements, we manage your local obligations under Moroccan tax and corporate law.
Built for cross-border teams
Our solution is designed to support foreign founders and companies expanding into Morocco.
Entity Types
Choose the right business structure for your company
Société à Responsabilité Limitée (SARL)
- Minimum 1 and maximum 50 shareholders
- No minimum capital requirement (MAD 10 nominally) 100% foreign ownership allowed
- One or more managers (gerants) — can be foreign residents
- Must have a registered office in Morocco
- Subject to Moroccan Corporate Income Tax and VAT
- Annual filings with local tax office and Company Registry required
Société par Actions Simplifiée (SAS)
- Minimum 1 shareholder and maximum unlimited
- No minimum capital requirement (can start with MAD 1)
- 100% foreign ownership permitted
- Flexible governance structure defined by articles of association
- Must have registered office in Morocco
- Simplified reporting compared to traditional SA structure
Got questions? Schedule a call with one of our experts
Frequently Asked Questions
Can a foreigner fully own a Moroccan company?
Yes, foreigners can own 100% of a Moroccan company in most sectors. There are no restrictions on the percentage of share capital a foreign investor can hold, except in certain regulated sectors such as phosphate extraction and agricultural land ownership. Foreign investors do not need to partner with local shareholders. However, if the investment falls within regulated activities (banking, insurance, etc.), authorization from relevant authorities may be required before completion.
How long does the incorporation process take?
The complete incorporation process in Morocco typically takes 2-3 weeks for standard companies. The timeline includes obtaining a negative certificate (1 day), registering with tax authorities, trade register, and social security (varies by complexity). Some sources indicate up to 6-8 weeks for more complex structures or if additional licenses are required for regulated activities.
Do I need to be in Morocco to incorporate?
No, physical presence is not required for company incorporation in Morocco. The entire process can be handled remotely through legal representatives or local service providers. However, most Moroccan banks require the physical presence of company principals for account opening as part of their due diligence procedures. All incorporation documents can be prepared and filed without traveling to Morocco.
What taxes apply to Moroccan companies?
The corporate income tax follows a progressive structure with rates ranging from 17.5% to 34% depending on profit levels (as of 2025). Companies with profits up to MAD 300,000 pay 17.5%, while those exceeding MAD 100 million pay 34%. Industrial companies benefit from slightly reduced rates (21.5% for profits under MAD 100 million). Additional taxes include VAT (20% standard rate), professional tax (based on rental value), and minimum contribution tax of 0.25% of turnover.
Do I need a Moroccan resident director?
No, there is no requirement for Moroccan resident directors. Foreign nationals can serve as directors and managers of Moroccan companies. However, the company must maintain a registered office address in Morocco, and foreign directors may need to obtain work permits if they plan to actively work in Morocco. The company must also comply with local tax registration and filing obligations.
Insights & Guides from The Commenda Blog
