In Morocco, Industrial Acceleration Zones (ZAI) remain an essential strategic lever for any entrepreneur wishing to set up in an advantageous industrial environment, even if the tax framework has changed significantly since 2023.
ZAIs always offer modern infrastructures, ready to host high value-added activities - particularly in sectors such as automotive, electronics, agro-industry, technologies or renewable energies. These zones are particularly well located, often close to ports (Tangier Med, Nador West Med, Dakhla Atlantique), facilitating access to regional and international markets. In addition, facilities, centralized administrative services and logistical connections are major operational advantages.
On the tax front, the fight against complexity and stability for entrepreneurs have guided the corporate income tax (CIT) reform introduced by the 2023 Finance Law. This reform aims to introduce a unified corporate income tax rate of 20 %, applicable to all companies, including those operating in ZAIs, from 2027 onwards
However, the transition to this uniform rate is gradual. For companies located in ZAIs, the specific rate of 15 %, applied after an initial five-year exemption, will be gradually increased by 2026.
As an entrepreneur, this change means that if you're planning to set up in a ZAI, you need to anticipate the financial impact from the transitional period onwards. Unlike the old system, the initial exemption remains, but you can't expect a fixed, very attractive rate in the long term.
From an entrepreneurial point of view, this encourages you to structure your business model to take account of this gradual increase in the corporate income tax rate. It is therefore strategic to:
- plan your investments to maximize tax-free years; ;
- calibrate your self-financing capacity in the light of the anticipated rise in taxation; ;
- and strengthen your value proposition and operational efficiency to offset future tax impact.
In terms of competitiveness, this makes it all the more crucial to develop an optimized value chain and solid local and international partnerships. The ZAI environment remains an asset, but it is imperative to exploit it to the full, with anticipation and a long-term vision.
Auditia supports entrepreneurs and investors in understanding these tax changes, adapting their business model and optimizing their set-up in the ZAI. Whether you need to refine your financing plan, secure your installation project or maximize the benefits over the transitional period, our expertise offers you the peace of mind and performance your project needs. Contact us today to turn your project into a lasting success in Morocco.
