Industrial Acceleration Zones, the successor to the former Export Processing Zones, are a key mechanism for stimulating investment and exports in Morocco. They offer companies a modern environment, infrastructure connected to major ports and airports, and above all an attractive tax regime designed to support competitiveness and attract investors.
The main tax advantage remains total exemption from corporate income tax for the first five years of operation. This five-year exemption is a powerful measure that enables entrepreneurs to consolidate their business, finance their development and position themselves on international markets without immediately incurring the burden of corporate income tax.
At the end of this exemption period, companies located in a ZAI are now subject to the tax and social security system. standard corporate income tax rate, in accordance with the reform introduced by the 2023 Finance Act. The former reduced rate of 15 % no longer exists, and a gradual convergence is underway to reach a unified rate of 20 % in 2026, applicable to all companies, whether established in the ZAI or elsewhere. This harmonization is in line with the objective of conforming to international tax standards and eliminating regimes considered preferential.
In addition to this major advantage, companies located in ZAIs benefit from VAT exemptions on operations carried out within the zone, and customs duty facilities for the import of goods and equipment required for production. They also benefit from simplified customs procedures that reduce delays and streamline import-export operations.
For entrepreneurs, ZAIs represent a real growth lever. The five-year exemption provides financial leeway right from the start, while customs and tax breaks boost price competitiveness on foreign markets. However, the disappearance of the reduced rate must be integrated into the long-term strategy, as companies will have to operate under a common tax regime, which requires a robust and sustainable business model.
Auditia assists investors and entrepreneurs with the tax and legal structuring of their ZAI projects. We'll help you maximize the benefits of the five-year exemption and anticipate the transition to the general tax regime, to secure the profitability and long-term future of your business. Contact us today to benefit from our tailor-made support.
