
The Northwest of Morocco benefits from the presence of several Industrial Acceleration Zones:
- Tanger Free Zone, intended for industrial companies and related service activities, located near Tangier Ibn Battouta Airport;
- MEDHUB, the logistics zone of the Tanger Med port, dedicated to trading activities;
- Tanger Automotive City I and II, open to industrial companies—not only those in the automotive sector;
- Tanger Tech…
These zones are governed by Law 19/94 relating to export free zones (former designation), providing foreign investors with advantageous measures:
- Exemption from registration and stamp duties: for company incorporation or capital increase and for land acquisitions.
- Exemption from the professional tax for 15 years.
- Corporate tax exemption for the first five years, followed by a reduced rate of 20% from the sixth year onward.
- Progressive reduction of tax on dividends and similar income for non-residents, from 15% to 10% by 2026.
- VAT exemption on goods and services originating from abroad or from the taxable territory.
- Exemption from all duties, taxes, and surcharges applicable to the import, circulation, consumption, production, and/or export of goods.
Moreover, the Industrial Acceleration Zones are not subject to foreign trade and exchange control regulations.
MOORE BERNOSSI’s experience today enables it to position itself as the ideal partner to support and guide its clients through all procedures and stages of their investments.
Currently, the northern region of the Kingdom—particularly Tangier-Tetouan-Al Hoceima—is undergoing a very strong economic and social development dynamic.
This is also evidenced by several major achievements:
- Rail and road connection of the port
- The Mediterranean bypass road
- Development of several tourism-oriented areas along the coastline
- Commissioning of the high-speed train line between Tangier and Casablanca (2h10 travel time), with construction expected to continue over the coming years to Marrakech and Agadir.










