Free zones

Within the framework of improving the Moroccan economy and foreseeing the future free trade zone with the European Union, Morocco has created a 345 hectares free zone in Tangier.

This zone is governed by the law 19/94 that offers foreign investors
advantageous measures: 
  • Exemption from registration tax and stamp duties for the constitution or increase of capital and for the acquisitions of land
  • Exemption from taxes for patents for 15 years
  • Exemption from corporate income tax for five years and a rate reduction to 8.75%
for the following 20 exercises.
  • Exemption from tax on stocked products, shares and income for non-residents
  • Exemption from VAT on goods and services incoming from a foreign country or from the liable country.
  • Exemption from all duties and taxes liable to the importation, circulation, consumption, production and/or exportation of goods.
Furthermore, the free zone is not subjected to the customs laws and regulations neither to those relating to the control of foreign trade and exchange.

Today, the experience of Moore Stephens Bernossi in this zone allows us to be the ideal partner to assist and advise our clients in all the procedures and steps of their investments.

Nowadays, the North of the Kingdom, and particularly the region Tangier-Tetouan, is part of a very important social and economic development process. This process is centred on the immense harbour project Tanger Méditerranée situated only 14 km from Europe and which will therefore stimulate the economy and allows a sustainable development of the region. Besides this enormous project, several other
projects have been carried out:
  • The implementation of free industrial zones at Tanger Med Port
  • A road and railway connection to the port
  • The completion of the Mediterranean bypass
  • The development of several touristic interest zones along the coast
Other projects in progress:
  • The completion of the motorway section Casablanca-Tangier
  • The implementation of free commercial zones around Tanger Med See map.