{"id":364,"date":"2025-11-04T12:13:59","date_gmt":"2025-11-04T11:13:59","guid":{"rendered":"https:\/\/auditia.viixdigital.ch\/?p=364"},"modified":"2025-11-21T13:22:39","modified_gmt":"2025-11-21T12:22:39","slug":"investment-agreement-with-the-state","status":"publish","type":"post","link":"https:\/\/www.auditia.ma\/en\/investment-agreement-with-the-state\/","title":{"rendered":"Investment agreement with the French State"},"content":{"rendered":"
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In order to develop investment that creates jobs and wealth, Morocco has introduced specific financial, fiscal and customs advantages granted
to investors, through the new investment charter. These benefits granted within the framework of an investment agreement to be concluded with the State for projects which meet the criteria presented below, and after approval by the Investment Commission chaired by the Head of Government.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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I- Granted advantages <\/strong><\/h2>

1- Bonuses up to 30% of the investment amount<\/u><\/strong><\/h3>

he new investment support scheme provides for seven investment bonuses:<\/p>

  • 5 common bonuses,<\/li>
  • One sectorial bonus,<\/li>
  • and One territorial bonus.<\/li><\/ul>


    Five common bonuses<\/u><\/strong><\/h3><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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    • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tEmployment\/Capex ratio<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
      \n\t\t
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      > 1 and \u2264 1.5<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
      \n\t\t\t\t
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      > 1 and \u2264 1.5<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
      \n\t\t\t\t
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      > 1 and \u2264 1.5<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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      > 1 and \u2264 1.5<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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      > 1 and \u2264 1.5<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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      \n\t\t\t\t\t
      > 1 and \u2264 1.5<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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      • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tEmployment\/Capex ratio<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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        3%<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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        • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tProfession of the future 3%<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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          3%<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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          • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tSustainable development<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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            3%<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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            • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tLocal integration<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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              3%<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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              One sectorial bonus<\/u><\/strong><\/h3>\nThis is a bonus set at 5% of the overall investment budget<\/strong>, dedicated\nto the priority sectors; to know :\n
                \n \t
              • Industry<\/li>\n \t
              • Tourism<\/li>\n \t
              • Cultural industry<\/li>\n \t
              • Digital activities<\/li>\n \t
              • Renewable energies<\/li>\n \t
              • Transformation and waste recovery<\/li>\n \t
              • Logistics and transport<\/li>\n \t
              • Outsourcing<\/li>\n \t
              • Aquaculture<\/li>\n<\/ul>\n

                One territorial bonus\n<\/u><\/strong><\/h3>\nInvestment projects may, when they are carried out within the territorial jurisdiction of the provinces or prefectures falling under category A or B below, benefit from a territorial bonus, the rate of which is set as follows:\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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                • \n\t\t\t\t\t\t\t\t\t\tCategory A <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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                  10%<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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                  \u00a02<\/strong>- Exemptions from import duties<\/u><\/strong><\/h3>\nCompanies that have concluded an investment agreement with the State can benefit from the exemption from import duty applicable to capital goods, materials and tools necessary for the realization of their project and imported directly by these companies or on their behalf throughout the term of the investment agreement.\n
                  \n

                  \u00a03<\/strong>- VAT exemption\n<\/u><\/strong><\/u><\/h3>\nUnder the investment agreement concluded with the State, businesses may benefit from:\n
                    \n \t
                  • Exemption from VAT on investment goods necessary for carrying out their projects and eligible for deduction by the tax legislation in force, and acquired by the company throughout the term of the investment agreement.<\/li>\n \t
                  • Exemption from import VAT on capital goods, equipment, and tools necessary for carrying out their projects for the entire duration of the investment agreement.<\/li>\n<\/ul>\n

                    II- Duration of the investment agreement <\/strong><\/h2>\nThe investment agreement shall be concluded for a period of 36 months from the date of signature of the said investment agreement. This period may be extended once for an additional 12 months.\n

                    III-Eligibility criteria<\/h2>\nTo benefit from the above-mentioned exemptions in the framework of an\ninvestment agreement with the State, the investment project must cover a\nduty-free amount of 50 Million Dirhams or more. <\/strong>\n\nTo benefit from the above-mentioned State participation in an investment agreement or contract with the State, the investment project must meet at least one of the following criteria:\n\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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                    • \n\t\t\t\t\t\t\t\t\t\tInvestment greater than 50 Million Dirhams<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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                      Creation of at least\n150 stable jobs\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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                      How can our Firm support you to benefit from these advantages?<\/h3>

                      Auditia offers local companies and foreign investors a full range of services in the fields of audit, accounting expertise, legal and tax advice, and
                      transaction assistance.

                      As a strategic partner in the development of entrepreneurial projects, Auditia supports its clients who wish to conclude an investment agreement with the State at all stages of the project:<\/p>

                      1. Market research<\/li>
                      2. Project research<\/li>
                      3. Preparing the detailed Business Plan<\/li>
                      4. Installation of the investment file<\/li>
                      5. Filing and tracking the file with administrations<\/li><\/ol>

                        Auditia can also help you find the land you need for your investment project.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

                        In order to develop investment that creates jobs and wealth, Morocco has introduced specific financial, fiscal and customs advantages grantedto investors, through the new investment charter. These benefits granted within the framework of an investment agreement to be concluded with the State for projects which meet the criteria presented below, and after approval by the [...]<\/p>","protected":false},"author":1,"featured_media":1273,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"class_list":["post-364","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-audit"],"yoast_head":"\nConvention d\u2019investissement avec l\u2019Etat - Auditia : Expert Comptable Casablanca<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.auditia.ma\/en\/investment-agreement-with-the-state\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Convention d\u2019investissement avec l\u2019Etat - Auditia : Expert Comptable Casablanca\" \/>\n<meta property=\"og:description\" content=\"In order to develop investment that creates jobs and wealth, Morocco has introduced specific financial, fiscal and customs advantages grantedto investors, through the new investment charter. 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