Circular no. 8/2022 on the’Off shoring Morocco, The French government's Industrial Acceleration Plan (Plan d'Accélération Industrielle) specifies that total exemption from corporate income tax for the first five years applies to certain outsourced activities, regardless of their location, within or outside dedicated industrial platforms (P2I).
The activities concerned fall into five main categories:
In the CRM (Customer Relationship Management) sector, Services centered on customer relations, such as telephone reception, telemarketing, complaint management or debt collection, are eligible.
Visit BPO (Business Process Outsourcing) sector includes classic administrative functions and specific outsourced business processes.
As for the ITO (Information Technology Outsourcing) sector, It includes infrastructure management, software development and application maintenance.
Visit ESO (Engineering Service Outsourcing) sector covers outsourced engineering and R&D activities.
Finally, the KPO (Knowledge Process Outsourcing) sector concerns high value-added business processes such as market research, data analytics and specialized publishing.
These activities are exempt from corporation tax for five years, whether they are carried out in P2i or outside, as long as they are carried out in Morocco.
Why is this reminder essential for entrepreneurs?
For all offshoring project sponsors, it is vital to check that the activities envisaged correspond to these eligible sectors, in order to secure the benefit of tax exemption. This regime offers a strategic window of opportunity to consolidate growth, invest in skills and establish international positioning without incurring immediate taxation. Even after this period, the switch to a unified rate of 20 % remains relatively competitive.
Auditia assists companies in diagnosing their eligibility, structuring their offshoring activities and drafting the file in compliance with circular no. 8/2022. Whether you're looking to set up a CRM, BPO, ITO, ESO or KPO business, we can help you transform these eligible activities into a sustainable, tax-optimized business. Contact us today to secure and enhance the value of your outsourcing project in Morocco.
