Incentives
Axe
Contractual scheme
Incentive
EXEMPTION FROM VAT AND IMPORT DUTIES
Content
Exemption from import duties:
Exemption from import duties for capital goods, equipment and tools required for project implementation, and imported directly by these companies or on their behalf, for a period of 36 months from the first import transaction carried out under the currently valid investment agreement. This exemption also applies to parts, spare parts and accessories imported at the same time as the aforementioned equipment.
VAT exemption:
- Article 92 (-I- 6°) of the General Tax Code: Exemption from VAT on capital goods required for project achievement to be entered in a fixed asset account liable for tax, as provided for in Articles 101 and 102 of the General Tax Code, and acquired by companies for a period of 36 months, either from the date of signing the investment agreement, or from the date of issuance of the building permit for companies carrying out construction works related to their projects.
- Article 123 -22°-b) of the General Tax Code: Exemption from import VAT on capital goods, equipment and tools required for project implementation and acquired by taxable persons for a period of 36 months from the date of the first import transaction carried out under the said agreement, with the possibility of extending this period by 24 months. This exemption is also granted to parts, spare parts and accessories imported at the same time as the aforementioned equipment.
Organisation
Rabat-Salé-Kénitra Regional Investment Centre
Target
Enterprises (SMEs/Big Businesses)
Eligibility criteria/Conditions
Customs exemptions:
Invest at least MAD 50 million
Sign an investment agreement with the State, approved by the Investment Committee
Tax exemptions:
Amount of investment excluding taxes equal to or greater than MAD 50 million earmarked for transactions subject to VAT and giving right to deduction, subject to approval by the Investment Committee
Implementation measures
Sign an investment agreement or a contract with the State, approved by the Investment Committee
List of required documents
1. Application request to the Chairman of the Unified Regional Investment Committee to sign an investment agreement
2. Delegation of powers if the applicant is not the legal representative
3. Articles of association of the legal entity OR minutes of the AGM / EGM
4. Form J of the Trade Register and Tax Identification certificate
5. The tax clearance certificate issued by the Tax Administration
6. CNSS’s clearance certificate for existing active companies
7. A report on the investment project (including a detailed 5-year business plan) drawn up in accordance with the chosen framework.
8. Contract or letter of funding agreement and/or certificate of financial standing of own funds earmarked for the investment project
9. Private land
- Private: preliminary sale agreement OR purchase contract and certificate of ownership if available
- Private rental: recent lease agreement
10. Public land: agreement in principle and location plan with Lambert coordinates
Contact
05377-76400 www.rabatinvest.ma
Axe
THE INDUSTRIAL ACCELERATION ZONES SCHEME
Incentive
*Registration fees *Corporate tax *Income tax *Withholding tax *Value-added tax *Professional tax
Content
Registration fees:
- Deeds of incorporation and capital increases of companies established in industrial acceleration zones, as provided for by Law No.19-94, are exempt from registration fees. The following deeds are also exempt from registration fees: acquisition of land by companies based in Industrial Acceleration Zones for the purpose of carrying out their investment project.
Corporate tax:
Total exemption for the first five consecutive financial years from the date of the start of their operation, and the application of the 15% rate provided for in Article 19-II of the General Tax Code, after the five-year exemption period:
- Transactions between companies based in the same Industrial Acceleration Zone;
- Transactions between companies based in different Industrial Acceleration Zone;
- The turnover achieved by companies established in Industrial Acceleration Zones from their sales of products to companies located outside the said Industrial Acceleration Zones.
Income tax:
Total exemption for the first five consecutive financial years from the date of the start of their operation;
Application of a 20% tax rate as stipulated in Article 73 (II-F-7°) of the General Tax Code, after the five-year exemption period.
However, companies carrying out their activities in said zones as part of a construction or assembly works project, are subject to corporate and income taxes under the conditions of common law.
Tax deduction at source on income from stocks, shares and similar income:
- Exemption for dividends and other similar proceeds when paid to non-residents;
-Application of a definitive 15% rate of corporate or income taxes, if these dividends and proceeds are paid to residents.
Value added tax:
Exemption with right to deduct:
-Products and services provided for export by taxable persons;
-products and services provided to industrial acceleration zones, as well as transactions carried out within or between the said zones.
Professional tax :
Total exemption from this tax for the first 15 years following the start of operations.
Total freedom of exchange
Organisation
Rabat-Salé-Kénitra Regional Investment Centre
Target
Companies operating in industrial acceleration zones
Eligibility criteria/Conditions
At least 70% of sales must be generated by exports.
Implementation measures
List of required documents
Contact
05377-76400 www.rabatinvest.ma
Axe
THE OFFSHORE FINANCIAL CENTER SCHEME
Incentive
Taxation / Offshore banks
Content
Income tax
20% in full discharge of income tax for:
. Attendance fees and any other gross remuneration paid to directors
. Salaries, emoluments and gross wages paid by offshore banks to their employees.
Corporate tax
Optional for the first 15 years following the date of approval
o taxation at a reduced rate of 10%,
o or payment of the equivalent in MAD of US$25,000 per year in full discharge of all other taxes and duties on these banks’ profits or income.
Permanent exemption for dividends paid to shareholders.
Permanent exemption for interest and other similar income paid to holders of deposits and other investments made in convertible foreign currencies with offshore banks.
Value added tax
Exemption with the right to deduct for:
Interests and commissions on loans and all other services provided by these banks;
Interests on deposits and other investments made in convertible foreign currencies with the said banks;
New capital goods required for operations, acquired locally by the aforementioned banks;
Office supplies necessary for the operation of the said banks.
Professional tax
Permanent exemption for buildings occupied as headquarters or branches
Registration and stamp duties.
Exemption for deeds of incorporation and capital increases.
Exemption for acquisitions of real estate necessary for the establishment of their head offices, agencies and branches.
Organisation
Regional Tax Directorate
Target
Carrying on the habitual and principal business of receiving deposits in convertible foreign currencies; Carrying out any financial, credit, stock market or foreign exchange transactions in those currencies, either on its own or on behalf of its customers.
Eligibility criteria/Conditions
Approval issued by the Ministry of Finance after consultation with Bank Al-Maghrib
Carrying on the habitual and principal business of receiving deposits in convertible foreign currencies; Carrying out any financial, credit, stock market or foreign exchange transactions in those currencies, either on its own or on behalf of its customers.
Implementation measures
List of required documents
Contact
Tel : 0537277052 www.tax.gov.ma
Axe
THE OFFSHORE FINANCIAL CENTER SCHEME
Incentive
Taxation / Offshore holding company
Content
Income tax .
20% in full discharge of income tax on gross salaries, emoluments and wages paid by offshore holding companies to their employees
Corporate tax
A flat-rate tax of US$500 per year in full discharge of all taxes and duties on these companies’ profits or income during the first 15 years of operation.
Permanent exemption for dividends paid to shareholders in proportion to the offshore turnover corresponding to the exempted services.
Value added tax
Exemption with the right to deduct for transactions carried out for the benefit of offshore banks or non-resident natural or legal persons and paid in convertible foreign currencies. These transactions benefit from the right to deduct in proportion to the exempt turnover, in accordance with the conditions set out in the General Tax Code.
Professional tax
Permanent exemption for buildings occupied as head offices or agencies
Registration and stamp duties
Exemption for incorporations and capital increases
Exemption for the acquisitions of land required for the establishment of their head offices, agencies and branches.
NB The advantages granted to offshore holding companies are exclusive of any other advantages provided for by other legislative provisions relating to investment incentives (2010 Finance Act), 2013 General Instruction on Foreign Exchange Operations + Title II/Chapter II of Law No 58-90 on offshore financial centres., Law No 47-06 on local taxation of local authorities, provided that the real estate acquired remains part of the assets of the offshore holding companies for at least ten years from the date of approval.
Organisation
Regional Tax Directorate
Target
Have as their sole object the management of portfolios of securities of non-resident companies and the acquisition of holdings in such companies; Have a capital denominated in foreign currencies; Carry out their operations on behalf of offshore banks or non-resident natural or legal persons in foreign convertible currencies
Eligibility criteria/Conditions
Notify the Foreign Exchange Office within 30 days of the entry into the trade register.
Implementation measures
List of required documents
Contact
Tel : 0537277052 www.tax.gov.ma
Axe
THE OFFSHORE FINANCIAL CENTER SCHEME
Incentive
Customs duties / Offshore Banks
Content
Exemption from import duties and taxes on business-related equipment, furniture and capital goods required, as well as exemption from foreign trade control formalities.
Reimbursement of import duties on local purchases of foreign equipment, furniture and capital goods.
Organisation
Customs and Excise Administration
Target
Carrying on the habitual and principal business of receiving deposits in convertible foreign currencies; Carrying out any financial, credit, stock market or foreign exchange transactions in those currencies, either on its own or on behalf of its customers.
Eligibility criteria/Conditions
Approval issued by the Ministry of Finance after consultation with Bank Al-Maghrib
Carrying on the habitual and principal business of receiving deposits in convertible foreign currencies; Carrying out any financial, credit, stock market or foreign exchange transactions in those currencies, either on its own or on behalf of its customers.
Implementation measures
List of required documents
Contact
Axe
THE OFFSHORE FINANCIAL CENTER SCHEME
Incentive
Customs duties / Offshore holding companies
Content
Exemption from import duties and taxes on business-related equipment, furniture and capital goods required, as well as exemption from foreign trade control formalities.
Reimbursement of import duties on local purchases of foreign equipment, furniture and capital goods.
Organisation
Customs and Excise Administration
Target
Have as their sole object the management of portfolios of securities of non-resident companies and the acquisition of holdings in such companies; Have a capital denominated in foreign currencies; Carry out their operations on behalf of offshore banks or non-resident natural or legal persons in foreign convertible currencies
Eligibility criteria/Conditions
Notify the Foreign Exchange Office within 30 days of the entry into the trade register.
Implementation measures
List of required documents
Contact a public accountant.
Contact
Axe
THE OFFSHORE FINANCIAL CENTER SCHEME
Incentive
Foreign exchange / Offshore Banks
Content
Possibility of opening accounts in foreign currencies
. Possibility of opening accounts in convertible dirhams. These accounts are opened either in the name of the clients themselves or in the name of foreign correspondents of Moroccan banks.
. Possibility of opening special accounts denominated in dirhams
. Freedom to repatriate income or proceeds abroad;
. Freedom of exchange for transactions with non-residents;
. Freedom to carry out all financial or banking transactions in convertible foreign currencies for one`s own account or for the account of non-resident natural persons or legal entities;
. Freedom to invest in Morocco and participate in the capital of resident companies, in accordance with current legislation.
Moreover, all payments in Morocco must be made through foreign currency accounts or foreign accounts in convertible dirhams opened with approved Moroccan intermediary banks.
Organisation
Foreign Exchange Office
Target
Carrying on the habitual and principal business of receiving deposits in convertible foreign currencies; Carrying out any financial, credit, stock market or foreign exchange transactions in those currencies, either on its own or on behalf of its customers.
Eligibility criteria/Conditions
Approval issued by the Ministry of Finance after consultation with Bank Al-Maghrib
Carrying on the habitual and principal business of receiving deposits in convertible foreign currencies; Carrying out any financial, credit, stock market or foreign exchange transactions in those currencies, either on its own or on behalf of its customers.
Implementation measures
List of required documents
Contact a public accountant.
Contact
Tel : 05372-66363 www.oc.gov.ma
Axe
THE OFFSHORE FINANCIAL CENTER SCHEME
Incentive
Foreign exchange / Offshore holding companies
Content
Possibility of opening accounts in foreign currencies
. Possibility of opening accounts in convertible dirhams. These accounts are opened either in the name of the clients themselves or in the name of foreign correspondents of Moroccan banks.
. Possibility of opening special accounts denominated in dirhams
. Freedom to repatriate income or proceeds abroad;
. Freedom of exchange for transactions with non-residents;
. Freedom to carry out all financial or banking transactions in convertible foreign currencies for one`s own account or for the account of non-resident natural persons or legal entities;
. Freedom to invest in Morocco and participate in the capital of resident companies, in accordance with current legislation.
Moreover, all payments in Morocco must be made through foreign currency accounts or foreign accounts in convertible dirhams opened with approved Moroccan intermediary banks.
Organisation
Foreign Exchange Office
Target
Have as their sole object the management of portfolios of securities of non-resident companies and the acquisition of holdings in such companies; Have a capital denominated in foreign currencies; Carry out their operations on behalf of offshore banks or non-resident natural or legal persons in foreign convertible currencies.
Eligibility criteria/Conditions
Notify the Foreign Exchange Office within 30 days of the entry into the trade register.
Implementation measures
List of required documents
Contact a public accountant.
Contact
Tel : 05372-66363 www.oc.gov.ma
Axe
THE OFFSHORE FINANCIAL CENTER SCHEME
Incentive
The Exchange Scheme
Content
- Guarantee of transfer of income generated by their investments in Morocco, without limit in amount or time, and after payment of taxes in force in Morocco, such as:
- Dividends or profit shares distributed by Moroccan companies;
- Director’s fees and percentage of profits;
- Profits made by foreign company branches in Morocco;
- Rental income;
- Interest on loans contracted in accordance with current exchange regulations.
- Guarantee of transfer of proceeds from sale or liquidation of investments, including capital gains.
Organisation
Foreign Exchange Office
Target
Foreign currency investments made by foreign legal or natural persons, whether resident or not, as well as Moroccan natural persons residing abroad. VSMES
Eligibility criteria/Conditions
Implementation measures
List of required documents
Contact a public accountant.
Contact
Tel : 05372-66363 www.oc.gov.ma
Axe
Programmes and measures relating to creation, growth and innovation
Incentive
Integrated Entrepreneurship Support and Financing Programme (PIAFE)
Content
Financing is provided in the form of repayable loans to fund: capital expenditures and operating expenses. The program comprises three categories: “Intelak” investment and operating credits, `Intelak Al Moustatmir Al Qarawi` investment and operating credits and `Start-TPE` free credits.
Organisation
Rabat-Salé-Kénitra Regional Investment Centre
Target
VSEs, auto-entrepreneurs, natural persons / young graduates/qualified project holders/ Individual entrepreneurs who do not have auto-entrepreneur status /Very small businesses, including retailers / New Cooperatives / Very small exporting businesses /Individual entrepreneurs and very small businesses in rural areas/ Individual farmers and farmers Craft workers/ Auto-entrepreneurs registered in the national register
Eligibility criteria/Conditions
For start-ups: projected turnover of less than or equal to MAD 10 million. For existing companies operating in urban areas: turnover less than or equal to MAD 10 million; must be in business for less than five years.
For companies operating in rural areas
Turnover less than or equal to MAD 10 million; must be in business for less than five years.
These conditions do not apply to newly established farms, or existing farms that undergo significant restructuring, or innovative investments or investments that help modernise the activity. For companies exporting to Africa: turnover less than or equal to MAD 10 million, with no length of business operation requirement.
Implementation measures
To benefit from the funding offer, it is best to contact the following partner banks that offer the financing defined in this programme: Al Barid Bank, Arab Bank, Attijariwafa Bank, Bank Al-Amal, BMCE Bank, BMCI, CFG Bank, CIH Bank, Crédit Agricole du Maroc, Crédit du Maroc, Crédit Populaire du Maroc and Société Générale Marocaine des Banques.
List of required documents
Contact
Tel : 0537 77 64 00 www.rabatinvest.ma
Axe
Programmes and measures relating to creation, growth and innovation
Incentive
TATWIR CROISSANCE VERTE (TATWIR GREEN GROWTH)
Content
An integrated offering to support companies in their efforts to implement carbon-free projects through investment support, innovation, and consulting and green transformation expertise. An investment premium of 30% to support the financing of technological investments; A refundable assistance of 5% for SMEs and 10% for VSEs of the investment project for the financing of the working capital for seed projects; Support of up to 50% of expenses incurred in innovation and development of green products; Support of up to 80% for SMEs and 90% for VSEs for consulting and technical expertise.
Organisation
MAROC PME Tel: 05 37 57 44 44 www.marocpme.gov.ma
Target
Small or medium-sized start-ups or growing companies with annual turnovers (excluding VAT) of MAD 200 million or less and a sustainable development project to be rolled out over the next 3 years
Eligibility criteria/Conditions
Projects to improve energy efficiency and integrate renewable energies, in particular by optimizing the energy performance of production systems and adopting more energy-efficient solutions (metering, energy, photovoltaic, wind power, etc.).
Start-up projects for green industrial sectors seizing new market opportunities (production of industrial recycling equipment, production of solar and photovoltaic water heaters, etc.).
Projects to innovate and develop eco-designed products with a positive carbon footprint (hybrid or electric vehicles, electric motorcycles, organic products, recycled material-based products, etc.).
Projects to implement clean technologies in manufacturing processes and material flows, enabling rational use of raw materials and reducing the quantity of effluents polluting the environment (WWTP, thermal insulation, waste recycling, etc.).
Implementation measures
List of required documents
Contact
Tel: 05 37 57 44 www.marocpme.gov.ma
Axe
Programmes and measures relating to creation, growth and innovation
Incentive
TATWIR START UP
Content
An integrated, end-to-end support offering for startup projects, from the idea stage to industrialization via value proposition:
Pre-incubation: selecting and structuring project ideas
Incubation: Assisting selected startup project holders in developing their ideas into viable projects `INCUB-IDEA,` all the way through the startup`s actual launch `INCUB-START.`
Industrialization support
Maroc PME`s contribution: Full defrayal of the pre-incubation and incubation phases. An additional support of 50% for the creativity, design and industrial product development project, capped at MAD 1.5 million, incl. tax.
A 30% financial support in the form of investment support for selected industrial start-up projects, up to a maximum of MAD 2 million incl. tax per project.
Organisation
MAROC PME
Tel: 05 37 57 44 44
www.marocpme.gov.ma
Target
Holders of startup projects who have a strong entrepreneurial drive, a project idea that can be turned into a business with a significant growth potential.
Eligibility criteria/Conditions
Innovative industrial projects or high value-added services related to industry.
Implementation measures
List of required documents
Contact
Tel: 05 37 57 44
www.marocpme.gov.ma
Axe
Programmes and measures relating to creation, growth and innovation
Incentive
ISTITMAR
Content
The Istitmar program is part of the Industrial Acceleration Plan, which aims to develop high-performance industrial ecosystems and contribute to the creation of jobs and industrial added value.
Istitmar supports companies with high growth potential and development projects, by granting a premium for tangible and/or intangible investments, with a view to enabling these companies to reach higher levels of sales on the domestic or export market, create jobs, add value, introduce new technologies, or have a structuring impact on the sector in which they operate.
Key partners: Arab Bank Banque Populaire BMCE AWB BMCI CIH BANK Crédit Agricole Crédit du Maroc Société Générale WAFABAIL SOGELEASE BMCI Leasing MAGHREBAIL
Organisation
MAROC PME Tel: 05 37 57 44 44
www.marocpme.gov.ma
Target
Industrial SMEs and VSEs with strong growth potential and development projects
Eligibility criteria/Conditions
Implementation measures
Launch via calls for projects with predefined application deadlines
List of required documents
Contact
Tel: 05 37 57 44
www.marocpme.gov.ma
Axe
Programmes and measures relating to creation, growth and innovation
Incentive
ISTITMAR PME (ISTITMAR SME)
Content
Personalized support from qualified service providers and partial defrayal of up to 90% of the service costs.
Assistance with project preparation: Maroc PME advisors are available to assist companies with the preparation of their application file. An external service provider can prepare the application file (not funded by Maroc PME).
Financial support from Maroc PME: Maroc PME contributes to the company`s investment project through a premium of 20% of the total investment amount, capped at MAD 10 million.
Needs: To finance the tangible and intangible investment project
Organisation
MAROC PME Tel: 05 37 57 44 44
www.marocpme.gov.ma
Target
Small or medium-sized starting or expanding company with a high-impact development project.
Eligibility criteria/Conditions
Existing or seed companies with annual turnovers between 10 and MAD 200 million operating in industry
Implementation measures
List of required documents
Contact
Tel: 05 37 57 44
www.marocpme.gov.ma
Axe
Programmes and measures relating to creation, growth and innovation
Incentive
ISTITMAR TPE (ISTITMAR VSE)
Content
Contribution to project completion through an investment premium.
Key partners: Maroc PME advisors are available to assist companies with the preparation of their application file. Possibility of having an external service provider prepare the application file (not funded by Maroc PME).
Financial support from Maroc PME: Maroc PME contributes to the company`s tangible and intangible investment project through a premium of 30% of the total investment amount, up to a maximum of 2 MDH.
Needs: Finance tangible and intangible investment project
Organisation
MAROC PME
Target
Small or medium-sized starting or expanding company with a high-impact development project.
Eligibility criteria/Conditions
Existing or seed companies with annual turnovers less than or equal to MAD 10 million operating in industry
Implementation measures
List of required documents
Contact
Tel: 05 37 57 44
www.marocpme.gov.ma
Axe
Programmes and measures relating to creation, growth and innovation
Incentive
MOWAKABA INMAA L’USINE MODELE (MOWAKABA INMAA MODEL FACTORY)
Content
INMAA, which was inaugurated in 2011 by His Majesty King Mohammed VI, is the first model factory in Africa and the Middle East for industrial companies looking to implement an operational excellence programme commonly known as `Lean Manufacturing.` INMAA is the result of a public-private partnership initiated by the Ministry of Industry and rolled out by Agence Maroc PME to implement Lean Manufacturing principles within the Moroccan industrial fabric. INMAA`s value proposition consists of: an intensive six-month programme built around 6 theoretical and practical modules of 2 days per month. Modules are spaced out over time (1 month), allowing for the implementation of lessons learned in the company, as well as the monitoring of impacts by INMAA experts. Regular assistance to the participating company`s progress team: `Progress Managers` and `Pilots` in implementing Lean Manufacturing principles. Maroc PME covers 80% of the service cost for SMEs and 90% for VSEs. For large companies, INMAA is eligible for special training contracts with the OFPPT.
Organisation
MAROC PME
Target
Industrial VSMEs Agri-food Textile & Leather, Mechanics & Metals, Electrics & Electronics, Chemicals & Parachemistry, Automotive, Aeronautics & Space…
Eligibility criteria/Conditions
All industrial sectors or industry-related services are eligible for the INMAA program: Agri-food, Textile & Leather, Mechanical & Metal, Electrical & Electronics, Chemicals & Parachemistry, Automotive, Aeronautics & Space…
Implementation measures
List of required documents
Contact
Tel: 05 37 57 44
www.marocpme.gov.ma
Axe
Programmes and measures relating to creation, growth and innovation
Incentive
MOWAKABA RESTRUCTURATION DES ENTREPRISES (MOWAKABA CORPORATE RESTRUCTURING)
Content
Customised support from qualified service providers and partial defrayal of up to 90% of the service cost.
Maroc PME`s contribution
Defrayal of up to 80% of service costs for SMEs and 90% for VSEs
Needs:
• Determining the company`s restructuring and crisis management strategy
• Drawing up a restructuring /recover plan
• Managing liquidity
• Optimizing cash flow and securing liquidity
• Drawing up a cost-cutting plan
• Restructuring human resources
• Reorganizing the workforce and implementing a redundancy plan
• Deploying industrial restructuring
• Supporting the company`s industrial restructuring
• Securing and developing sales
• Securing sales
• Defining and deploying a sales strategy and plan
Organisation
MAROC PME
Target
Industrial VSMEs
Eligibility criteria/Conditions
Existing or seed companies with annual turnovers less than or equal to MAD 200 million operating in the Industrial sector or in industry-related activities
Implementation measures
List of required documents
Contact
Tel: 05 37 57 44
www.marocpme.gov.ma
Axe
Programmes and measures relating to creation, growth and innovation
Incentive
MOWAKABA Excellence opérationnelle (MOWAKABA Operational excellence)
Content
Personalized support from qualified service providers and partial defrayal of service costs up to 90%.
Maroc PME`s contribution
Defrayal of up to 80% of service costs for SMEs and 90% for VSEs
Needs:
• Improve the efficiency of the company`s value chain
• Manage production
• Introduce Lean services in the company
• Optimize the maintenance of equipment and facilities
• Optimize purchasing and the supply chain
• Align the organization with the strategy
• Benefit from specialized business expertise
• Ensure the company`s compliance with standards/good practices
• Ensure compliance with a classic non-integrated system standard (e.g. Q,S,E, etc.), specific business (non-integrated) or system standards (max 3 standards)
• Obtain product certification
• Obtain a categorization (tax, customs, etc.)
• Obtain a common categorization (tax and customs, etc.)
• Boost human capital
• Manage human resources
• Supporting skills integration: CAP Compétences
• Strengthening managerial skills
Organisation
MAROC PME
Target
Very small, small or medium-sized companies looking to improve their competitiveness and develop their operational performance
Eligibility criteria/Conditions
Existing or seed companies with annual turnovers less than or equal to MAD 200 million operating in the Industrial sector or in industry-related activities
Implementation measures
List of required documents
Contact
Tel: 05 37 57 44
www.marocpme.gov.ma
Axe
Programmes and measures relating to creation, growth and innovation
Incentive
MOWAKABA: TECHNICAL CONSULTANCY & EXPERTISE for VSMEs Lean Manufacturing
Content
Personalized support from qualified service providers and partial defrayal of up to 90% of the service costs.
Maroc PME`s contribution:
Defrayal of up to 80% of service costs for SMEs and 90% for VSEs
Needs:
• Training company managers in the principles and mastery of operational excellence: Lean Manufacturing.
• Optimizing and improving productivity.
• Optimizing layouts and workspaces.
• Optimal management of human and material resources.
• Better customer service: flexibility, responsiveness, punctuality.
Organisation
MAROC PME
Target
Industrial VSMEs
Eligibility criteria/Conditions
Existing or seed companies with annual turnovers less than or equal to MAD 200 million operating in the Industrial sector or in industry-related activities
Implementation measures
List of required documents
Contact
Tel: 05 37 57 44
www.marocpme.gov.ma
Axe
Programmes and measures relating to creation, growth and innovation
Incentive
MOWAKABA Digital Transformation
Content
Tailored support from qualified service providers and partial defrayal of up to 90% of the project costs.
Maroc PME`s contribution
Defrayal of up to 80% of the service cost for SMEs and 90% for VSEs.
Needs:
• Acquiring an information system
• Acquire an IT solution
• Rolling out an e-commerce platform
• Supporting digital development
• Auditing digital maturity and digital plan
• Assisting with the choice/implementation of an IT solution
• Strengthening the security of information systems
• Implementing Digital Marketing strategies
• Accessing services in Cloud mode
Organisation
MAROC PME
Target
Very small, small or medium-sized enterprises looking to implement their company`s digital development and roll out digital transformation solutions.
Eligibility criteria/Conditions
Existing or seed companies with annual turnovers less than or equal to MAD 200 million operating in the Industrial sector or in industry-related activities
Implementation measures
List of required documents
Contact
Tel: 05 37 57 44
www.marocpme.gov.ma
Axe
Programmes and measures relating to creation, growth and innovation
Incentive
MOWAKABA Markets/products development
Content
Tailored support from qualified service providers and partial defrayal of up to 90% of the service cost.
Maroc PME`s contribution
Defrayal of up to 80% of the service costs for SMEs and 90% for VSEs.
Needs:
• Developing the company`s markets locally
• Creating, developing and protecting the company`s brands
• Developing the company`s sales
• Developing the company`s customer loyalty
• Developing the company`s distribution channels
• Internationalizing the company`s offering
• Analyzing the export potential of the company
• Strengthening the company`s capacities for internationalization
• Developing relationships with prime contractors
• Developing sourcing partnerships (national and international)
• Developing sponsorship or spin-offs by prime contractors
• Responding to a request for quotation
Organisation
MAROC PME
Target
Very small, small or medium-sized enterprises looking to increase their company`s capacity for innovation and develop new markets on a national or international scale, or with prime contractors
Eligibility criteria/Conditions
Existing or seed companies with annual turnovers less than or equal to MAD 200 million operating in the Industrial sector or in industry-related activities
Implementation measures
List of required documents
Contact
Tel: 05 37 57 44
www.marocpme.gov.ma
Axe
Programmes and measures relating to creation, growth and innovation
Incentive
MOWAKABA DEVELOPMENT & FINANCIAL STRATEGIES
Content
Very small, small or medium-sized companies looking to develop a strategic and financial vision for their business
Maroc PME`s contribution
Defrayal of up to 80% of the service cost for SMEs and 90% for VSEs
Needs:
• Rolling out a strategic vision
• Developing a strategic development project
• Helping the company expedite `Dynamic Entrepreneurship`
• Renewing the shareholder base
• Supporting the transfer of business
• Opening up the company`s capital
• Assistance under the ELITE programme
• Optimising the company`s financial management
• Managing working capital needs
• Controlling costs
• Setting up a management control function
Organisation
MAROC PME
Target
Very small, small or medium-sized companies looking to develop a strategic and financial vision for their business
Eligibility criteria/Conditions
Existing or seed companies with annual turnovers less than or equal to MAD 200 million operating in the Industrial sector or in industry-related activities
Implementation measures
List of required documents
Contact
Tel: 05 37 57 44
www.marocpme.gov.ma
Axe
Programmes and measures relating to creation, growth and innovation
Incentive
Mouwakaba CREATIVITY AND CO-DEVELOPMENT
Content
Contribution to the implementation of the company`s creativity and co-development project through partial defrayal of the project costs.
Assistance with project preparation: Maroc PME advisors are available to assist companies with the preparation of their application files.
Contribution from Maroc PME:
50% defrayal for eligible Creativity and Co-development programme expenses, capped at MAD 3 million for SMEs and MAD 2 million for VSEs.
Organisation
MAROC PME
Target
Small or medium-sized start-ups or seed companies with annual turnovers of MAD 200 million or less and strong growth potential, with a creativity & co-development project in the industrial sector.
Eligibility criteria/Conditions
Eligible projects
Developing a new innovative and/or technological product
Developing a finished Moroccan-branded product
Developing products to replace imports
Co-developing new products with a prime manufacturer
Implementation measures
This program will be subject to a specific call for projects.
List of required documents
Contact
Tel: 05 37 57 44
www.marocpme.gov.ma
Axe
Programmes and measures relating to creation, growth and innovation
Incentive
Nawat
Content
The NAWAT programme provides support for very small businesses, project holders and auto-entrepreneurs. The programme`s support actions are carried out by top-tier experts and technical advisors. These include:
NAWAT pre-investment, which aims to assist targets in developing their business plans.
-NAWAT post-investment, which aims to assist targets in improving their entrepreneurial, managerial and business skills, as well as to provide them with advice and technical assistance.
Organisation
MAROC PME
Target
VSEs, auto-entrepreneurs, project holders
Eligibility criteria/Conditions
Rolled out through partner networks working in entrepreneurship and business support
Implementation measures
List of required documents
Contact
Tel: 05 37 57 44
www.marocpme.gov.ma
Axe
Programmes and measures relating to creation, growth and innovation
Incentive
Nawat Pre-investment
Content
Support tailored to your needs, provided by qualified partners in various areas of business.
Maroc PME’s financial contribution:
Maroc PME covers the entire cost of the assistance and provides the beneficiary with recognised expertise.
Needs:
Assistance in developing a business plan (advice on the best legal form for the project, targeted market research, financial package, etc.) in order to create the company and raise funds from funding agencies.
Organisation
MAROC PME
Target
VSEs, auto-entrepreneurs or project holders applying for a financing program and interested in developing a business plan.
Eligibility criteria/Conditions
SMEs that are in business and have a legal document that justifies their existence and an investment programme under MAD 3 million:
• Auto-entrepreneurs
• Project holders
• Operating in processing activities
Implementation measures
List of required documents
Contact
Tel: 05 37 57 44
www.marocpme.gov.ma
Axe
Programmes and measures relating to creation, growth and innovation
Incentive
Nawat Post-investment
Content
Assistance in developing target groups’ entrepreneurial, managerial and business skills, as well as providing them with advice and technical assistance.
Maroc PME’s financial contribution:
Maroc PME covers the full cost of support services
Needs:
• Developing managerial skills.
• Bookkeeping
• Controlling taxation.
• Ensuring sound financial management
• Capturing new markets
• Mastering the digital world
• Technical assistance
• Benefiting from business consulting.
Organisation
MAROC PME
Target
Auto-entrepreneurs or very small businesses looking to develop their entrepreneurial, managerial and business skills, and benefit from advice and technical assistance.
Eligibility criteria/Conditions
oAuto-entrepreneur in business
oVery small enterprises that are in business and have legal documents that justify their existence
oOperating in processing activities
Implementation measures
List of required documents
Contact
Tel: 05 37 57 44
www.marocpme.gov.ma
Axe
Programmes and measures relating to creation, growth and innovation
Incentive
French Line
Content
Co-financing with banks of projects relating to the purchase of French goods and services, as well as study and training services for Moroccan companies.
Interest rate: 2% per year excluding VAT in MAD for the French line share.
The interest rate on bank loans is freely negotiable
Duration: maximum of 12 years, including a 5 year-principal-free period
Sureties: pari passu between the CGC and the Bank.
Organisation
TAMWILCOM
Target
Companies incorporated under Moroccan law with : annual turnovers of less than €25M; A predominantly Moroccan-owned capital.
Eligibility criteria/Conditions
Programmes eligible for funding include:
Acquisition of French-origin goods and services from French supplier(s). The contract with the French supplier(s) may include Moroccan- and/or foreign-origin goods and services, up to a limit of 30% of the assistance provided;
Study and training services related to the beneficiary company’s activity, and provided by French companies or Moroccan subsidiaries of French companies. These services are funded by means of donations.
Implementation measures
French line: Between €100,000 and €2 million, without exceeding 60% of total external funding, excluding donations;
Between €100,000 and €3 million, without exceeding 75% of total external funding, excluding donations, for agricultural and agri-food projects or projects aimed at developing exports to Africa.
Bank credit: Minimum 40% of total external funding excluding donations;
Minimum 25% of total external funding excluding donations for agricultural and agri-food projects, or projects aimed at developing exports to Africa.
Equity: remainder of project funding.
Donation: 19% maximum of the `French line` loan amount, to finance study and training services where applicable.
List of required documents
Contact
Tel : 05377-16868
www.tamwilcom.ma
Axe
Programmes and measures relating to creation, growth and innovation
Incentive
MDM INVEST
Content
Joint financing with banks of business start-up or expansion projects promoted in Morocco, directly by Moroccans residing abroad (MRA).
Investment programs will be funded as follows:
Equity contribution from the MRA => at least 25% of the total amount of the investment project, in the form of a foreign currency contribution to be paid or transferred to an account in MAD dedicated to the project.
MDM Invest` fund => 10% of the amount of the MRA`s share in the project in the form of a non-refundable contribution with a ceiling of MAD 5 million.
The remainder=>Financed either by a bank loan or by any other cash contribution
Organisation
TAMWILCOM
Target
To benefit from the Fund, you have to:
Be a Moroccan residing abroad, with proof of a residence permit, or a foreign identity document or a valid consular card;
Be a Moroccan who has resided abroad and made a final return for a maximum period of one year prior to the date on which the investment project is submitted to the bank.
Eligibility criteria/Conditions
A new or expanded investment project of at least MAD 1 million, promoted directly by Moroccans residing abroad, either alone or in partnership with Moroccan or foreign investors.
Implementation measures
Through banks
List of required documents
Contact
Tel : 05377-16868
www.tamwilcom.ma
Axe
Programmes and measures relating to creation, growth and innovation
Incentive
RENOVOTEL
Content
Joint financing with banks of renovation programs for eligible tourist accommodation establishments.
Project financing
Tourist accommodation categories
4-star and 5-star and one-star tourist accommodation establishments
Two-star and three-star Club hotels
Hotel residences
Guest houses
Equity (minimum) 0,15
0,1
RENOVOTEL (maximum)
0,35
0,45
RENOVOTEL's share is capped at MAD 20 million, per tourist accommodation establishment, all operations combined, for a period of 10 years from the date of the last financed operation.
The CCG (Central Guarantee Fund) may guarantee 60% the BANK's share of the joint loan.
*Costs of renovation programs
The maximum cost of renovation programs is set by tourist accommodation category as follows:
Tourist accommodation category
Maximum cost per room
5-star hotels: MAD 250,000
4-star hotels: MAD 200,000
3-star hotels: MAD 130,000 2-star hotels: MAD 100,000
1-star hotels: DH 80,000
Club hotels (HC): MAD 200,000
Hotel residences (RH): MAD 130,000
Guest houses: MAD 100,000
Organisation
TAMWILCOM
Target
Tourist accommodation establishments (5-star, 4-star, 3-star, 2-star, 1-star hotels, club hotels (HC), hotel residences (RH) and guest houses) meeting the following conditions:
Be in business and in operation for at least five (5) years, whether continuously or intermittently;
Be in good standing with the tax authorities and the CNSS;
Be in good standing as regards repayment of State advances granted under the tourism investment code;
Not be the subject of receivership or compulsory liquidation proceedings.
Eligibility criteria/Conditions
Eligible funding programmes
All tangible and intangible investments to upgrade and reposition the product, with the aim of creating added value, improving service quality and taking environmental issues into account.
Investments aimed at increasing bed capacity are not eligible for financing.
Joint credit conditions
Repayment term: Up to 12 years, with a grace period of up to 2 years;
Interest rate: 2% per year excluding VAT for the RENOVOTEL share.
The interest rate on bank loans is freely negotiable.
Sureties: Pari-passu between the CCG and the intervening bank.
Implementation measures
Through banks
List of required documents
Contact
Tel : 05377-16868
www.tamwilcom.ma
Axe
Programmes and measures relating to creation, growth and innovation
Incentive
GREEN INVEST
Content
Joint financing with banks of projects to acquire tangible and/or intangible goods, as well as technical installations and constructions for enterprises.
Funding quota
The investment programmes will be funded by equity and/or self-financing and by the joint loan, made up of GREEN INVEST’s share and the bank’s share, in the following proportions:
• Equity and/or self-financing: minimum 20% (donations, subsidies, investment premiums and competition prices are treated as equity);
• GREEN INVEST's share: maximum 40% capped at MAD of 10 million;
• The bank's share: the remainder, without this share being less than GEEN INVEST's share.
Organisation
TAMWILCOM
Target
Companies incorporated under Moroccan law that are not in receivership or compulsory liquidation and meet the criteria described below.
Eligibility criteria/Conditions
Eligible operations:
The purchase of tangible and/or intangible goods, as well as technical installations and constructions, provided that the latter do not exceed 20% of the overall project cost.
Projects must fall into one of the following categories and meet the associated criteria described below:
Renewable energy
Energy efficiency
Pollution control and resource economy
Waste recovery
Manufacturing equipment linked to eligible projects
Eligible financing: Co-financing combined with loans granted by banks that have signed the TAMWIL Fund agreement with the CCG.
Joint loan conditions
Term: 12 years maximum, including a principal grace period not exceeding 4 years.
Interest rate for the GREEN INVEST share is 2.5% per year excluding VAT, and applies to the total amount of the loan.
Bank loan rate: freely negotiable between the bank and the company.
Sureties: Pari-passu between the CCG and the intervening bank.
Implementation measures
Through banks
List of required documents
Contact
Tel : 05377-16868
www.tamwilcom.ma
Axe
Programmes and measures relating to creation, growth and innovation
Incentive
INTELAKA START-TPE
Content
Loan on trust intended to finance working capital needs linked to medium and long term bank loans granted to eligible companies.
Needs:
Working capital needs linked to the above-mentioned medium- and long-term bank loan.
Organisation
TAMWILCOM
Target
Very small and small businesses, young project holders, innovative young businesses and self-employed entrepreneurs and small farms including future projects built on the operation of melkization (ownership) of collective lands known as “soulaliyates”
• Being under Moroccan law whatever its legal form (natural or legal person),
• Having for object or activity the production of goods and/or services,
• Having benefited from a medium- and long-term bank credit of MAD 300,000 maximum guaranteed by Damane Intelak or Intelak Al Moustatmir Al Qarawi.
Eligibility criteria/Conditions
Implementation measures
The loan is released once the company has used all the above-mentioned medium- and long-term bank credit.
Loan characteristics
The characteristics of the `Start-TPE` loan are as follows:
Share: 20% maximum of the amount of the above-mentioned medium- and long-term bank loan
Ceiling: MAD 50,000
Interest rate: 0%
Sureties: No surety required
Repayment period: Refundable once after a grace period of up to 5 years
Frequency of the START-TPE loan
Each company can benefit from this loan only once
File processing
Processing is delegated to the bank with electronic data exchange.
How to apply
Through the bank that has set up the above-mentioned medium- and long-term credit loan.
List of required documents
Contact
Tel : 05377-16868
www.tamwilcom.ma
Axe
Programmes and measures relating to creation, growth and innovation
Incentive
INTELAKA INTELAK AL MOUSTATMIR AL QARAWI
Content
Guarantee of investment credits and operating credits of up to 1.2 M MAD granted to eligible companies operating in rural areas. Short-term credits granted to first-timers (companies accessing short-term loans for the first time) as well as medium and long-term credits not exceeding MAD 1.2 million.
Percentage of the cover: 80% of the loan principal
Guarantee commission: No commission
Organisation
TAMWILCOM
Target
Very small and small businesses, young project holders, innovative young businesses and self-employed entrepreneurs and small farms including future projects built on the operation of melkization (ownership) of collective lands known as soulaliyates” fulfilling the following conditions:
• Being under Moroccan law whatever its legal form (natural or legal person);
• Having for object or activity the production of goods and/or services carried out in the rural world;
• Being created for a maximum of 5 years on the date of presentation of the loan application. This condition does not apply to companies exporting to Africa and to small farms;
• Having a turnover of less than or equal to MAD10 million (excluding taxes): achieved for the last closed financial year for companies in activity or to be achieved for the current/future financial year for new companies.
Eligibility criteria/Conditions
Implementation measures
File processing
Files are processed via electronic data exchange, with guarantee delegation based on a threshold agreed with the partner financial institution.
How to apply
Through a partner financial institution.
List of required documents
Contact
Tel : 05377-16868
www.tamwilcom.ma
Axe
Programmes and measures relating to creation, growth and innovation
Incentive
NTELAKA DAMANE INTELAK
Content
Guarantee of investment credits and operating credits of up to 1.2 M MAD granted to eligible companies. Short-term credits granted to first-timers (companies accessing short-term loans for the first time) as well as medium and long-term credits not exceeding MAD 1.2 million.
Percentage of the cover: 80% of the loan principal
Guarantee commission: No commission
Organisation
TAMWILCOM
Target
Very small and small businesses, young project holders, innovative young businesses and self-employed entrepreneurs fulfilling the following conditions:
• Being under Moroccan law whatever its legal form (natural or legal person);
• Having for object or activity the production of goods and/or services carried out in the rural world;
• Being created for a maximum of 5 years on the date of presentation of the loan application. This condition does not apply to companies exporting to Africa;
• Having a turnover of less than or equal to MAD10 million (excluding taxes): achieved for the last closed financial year for companies in activity or to be achieved for the current/future financial year for new companies.
Eligibility criteria/Conditions
Implementation measures
File processing
Files are processed via electronic data exchange, with guarantee delegation based on a threshold agreed with the partner financial institution.
How to apply
Through a partner financial institution.
List of required documents
Contact
Tel : 05377-16868
www.tamwilcom.ma
Axe
Programmes and measures relating to creation, growth and innovation
Incentive
PUBLIC-PRIVATE FUNDS (FPP)
Content
Tamwilcom is the main investor, along with private professional operators, in two investment funds, 3P FUND and PME CROISSANCE, whose purpose is to provide support and equity financing for high-potential SMEs whose turnover does not exceed MAD 100 million.
Organisation
TAMWILCOM
Target
Legal persons meeting the following conditions:
• Companies governed by Moroccan law under creation or already existing;
• Having for object or activity the production of goods and/or services.
Eligibility criteria/Conditions
Creation
Developpement
Transfer
Implementation measures
List of required documents
Contact
Tel : 05377-16868
www.tamwilcom.ma
Axe
Programmes and measures relating to creation, growth and innovation
Incentive
DAMANE CAPITAL RISQUE
Content
Guarantee of equity or quasi-equity investments made by venture capital companies.
Guaranteed Support
Equity or quasi-equity contributions in the form of:
• Subscription of shares or corporate units
• Subscription of convertible bonds
• Subscription of redeemable shares or investment certificates
• Advances on partners' current accounts
Percentage of cover: 60% of equity and quasi-equity contributions for innovative projects (50% for other projects).
Risk ceiling:
• MAD 5,000,000 per company
• MAD 20,000,000 on a single company or group of companies, all guarantee contributions combined
Guarantee commission 1.5% flat, plus VAT, on the guaranteed amount of equity and quasi-equity capital.
Capital gains commission: 7% (excl. VAT) for seed capital operations / 10% (excl. VAT) for other operations.
Bond non-conversion premium commission: 10% (excl. VAT) on the non-conversion premium.
Organisation
TAMWILCOM
Target
Companies incorporated under Moroccan law, not listed on the stock exchange, whose purpose or activity is the production of goods and/or services.
Companies that have not been the subject of receivership or compulsory liquidation proceedings at the date the funds are invested by the company whose purpose is to provide equity and quasi-equity contributions to companies.
Eligibility criteria/Conditions
Equity or quasi-equity contributions made by companies whose purpose is to provide equity or quasi-equity in eligible companies. These contributions must not be guaranteed by other organizations.
Implementation measures
Application processing
The CGC reviews guarantee applications within 10 working days.
How to apply
Through a private equity organisation.
List of required documents
Contact
Tel : 05377-16868
www.tamwilcom.ma
Axe
Programmes and measures relating to creation, growth and innovation
Incentive
DAMANE EXPRESS
Content
Guaranteed loans
• Short-, medium- and long-term loans inferior or equal to MAD 1 million and not eligible for Damane Intelak;
• Micro-loans not exceeding the legal ceiling.
For operating loans, the guarantee expires 18 months from the date of notification of the granting of the guarantee to the CGC if the loan is not renewed.
Percentage of cover: 70% of the principal amount of the loan. This guarantee quota is increased to 80% of the principal credit for companies promoted predominantly by one or more women.
Guarantee commission:
The commission is calculated on the credit amount at the following rates, with a minimum of MAD 200 (excl. VAT) per transaction:
Credit with a term ≤ 12 months
Credit with a term ≤ 12 months
Commission (excl. VAT) 0.5% on issue of the guarantee and on each renewal
1.5% flat credit limit
MAD 2 million on a single company.
Organisation
TAMWILCOM
Target
Companies, individuals or legal entities, incorporated under Moroccan law satisfying the following conditions:
▪ Having as purpose or activity the production of goods and/or services;
▪ Having a turnover less than or equal to MMAD 200 (excluding taxes):
For companies in the creation process or operating for less than a year, the selected turnover corresponds to the forecasted turnover for the first fiscal year / current fiscal year;
For the operating companies, the selected turnover corresponds to the one achieved in the last closed fiscal year.
Eligibility criteria/Conditions
Implementation measures
Method of processing applications
Delegation of guarantee to lenders with electronic exchange*.
List of required documents
Contact
Tel : 05377-16868
www.tamwilcom.ma
Axe
Programmes and measures relating to creation, growth and innovation
Incentive
DAMANE ATTASYIR
Content
Guarantee of bank operating loans relating to the company`s operating cycle from the date of receipt of the complete application by the bank.
Fundable needs:
Funding needs relating to the company`s operating cycle
Guaranteed loans
Operating loans ≥ MAD 1 million.
Duration of the Guarantee’s validity
Valid for 18 months from the date of notification of the agreement in the event of non-renewal.
Percentage of the cover: 60% of credit principal.
Guarantee commission: 0.5% (excl. VAT) per transaction calculated on the amount of the credit on issue of the guarantee and on each renewal.
If the guarantee is capped, the basis of assessment is the equivalent of the credit corresponding to the guarantee given.
Organisation
TAMWILCOM
Target
Companies incorporated under Moroccan law whose purpose is the production of goods and/or services,
Eligibility criteria/Conditions
Implementation measures
Through banks
List of required documents
Contact
Tel : 05377-16868
www.tamwilcom.ma
Axe
Programmes and measures relating to creation, growth and innovation
Incentive
DAMANE ISTITMAR
Content
Medium- and long-term bank loans and leases over MAD 1 million.
Guaranteed loans
Medium- and long-term bank loans and leases exceeding MAD 1 million.
Project/operation funding method
Up to 100% of the cost of the fundable program or operation.
Percentage of cover: 60% of the principal loan for loans to finance investment programmes, business transfer or recovery operations, this guarantee quota may be increased by a further 10% in any of the following cases:
• Start-ups with less than 3 years of activity,
• Industrial, exporting and green-economy companies that have undergone an external audit on the company`s governance, or that have a statutory auditor’s report certifying, without reservation, their accounts for the last financial year.
50% of the principal loan for loans to fund financial reorganization.
Guarantee risk ceiling: 2% flat (excl. VAT) calculated on the credit amount. If the guarantee is capped, the basis for calculating the commission is the equivalent of the credit corresponding to the guarantee given.
Organisation
TAMWILCOM
Target
Companies incorporated under Moroccan law whose purpose or activity is the production of goods and/or services.
*For business transfer or recovery operations, individuals are also eligible
Eligibility criteria/Conditions
Fundable programmes/operations:
Financial reorganization, business transfer or recovery operations
Implementation measures
Through banks or leasing companies.
List of required documents
Contact
Tel : 05377-16868
www.tamwilcom.ma
Axe
Programmes and measures relating to creation, growth and innovation
Incentive
INNOV IDEA
Content
Funding is provided in the form of a grant capped at:
• 100,000 MAD per project holder
• 200,000 MAD in the case of a company formed by two or more members
Organisation
TAMWILCOM
Target
Project holder or newly created company, whose application has been validated by a structure labeled by the CCG and wishing to demonstrate the potential and the feasibility of their project based on an innovative idea (new product, new process, use of acquired and not initially marketed patents, adaptation of an innovative technology to the Moroccan market…).
Eligibility criteria/Conditions
Expenses covering at a fixed rate the various costs related to the innovative project and incurred by the eligible target (costs related to taking out insurance, travel costs, communication costs, database subscription costs, etc.).
All other expenses necessary to support the eligible target (rental costs, assistance, training, etc.) with a structure labeled by the CCG can also be financed.
Implementation measures
Who should you contact? CGC-approved structures: Start Up Maroc / Zineb RHARRASE : +212 537 20 53 07 / N°07, Rue Jabal Toubkal, Apt 08, Etg 03, Agdal, Rabat Réseau entreprendre Rabat / Chaimae LEGDALI : +212 700 06 01 31 / clegdali@reseau-entreprendre.org / Bureau R103, 10 avenue Ghandi Technopark, Hassan - Rabat ENACTUS / Majid KAISSAR El GHAIB: +212 537 738 717 / melghaib@yahoo.fr / N R701, Technopark -10.Rue Ghandi, Hassan Rabat - Morocco Moroccan CISE : Adnane ADDIOUI / a.addioui@mcise.org
List of required documents
Contact
Tel : 05377-16868
www.tamwilcom.ma
Axe
Programmes and measures relating to creation, growth and innovation
Incentive
INNOV START
Content
The financing is granted in the form of an honor loan capped at:
• MAD 250,000 per project holder.
• MAD 500,000 in the event of a project presented by two or more candidates.
Funding is conditional upon the conclusion of a support agreement between the eligible target and Labeled structure.
Organisation
TAMWILCOM
Target
Project holder or newly created company, whose application has been validated by a structure labeled by the CCG and wishing to demonstrate the potential and the feasibility of their project based on an innovative idea (new product, new process, use of acquired and not initially marketed patents, adaptation of an innovative technology to the Moroccan market…).
Eligibility criteria/Conditions
The expenses related particularly to the following elements can be financed by the loan on trust for an innovative project:
• Prototyping and testing,
• Rental/provision of technical facilities, laboratories, servers, etc.
• Market research and survey
• Strategy and business model/business plan development, etc
Implementation measures
• Deferral period of 2 years from the completion and operation of the project;
• Repayment over a period of 5 years.
List of required documents
Contact
Tel : 05377-16868
www.tamwilcom.ma
Axe
Programmes and measures relating to creation, growth and innovation
Incentive
INNOV RISK
Content
The financing is granted in the form of a repayable advance, the amount of which is capped at 50% of contributions from external investors (venture capital funds, angel investors, etc.) and without exceeding MAD 2,000,000.
Overall commitment ceiling of MAD 2,000,000 for a single company, for all types of assistance including loans on trust and advances.
Organisation
TAMWILCOM
Target
Companies in the creation/start-up phase that have successfully raised funds from investors (venture capital funds, angel investors, etc.) and need additional cash to finance their cash flow needs, additional investments or product marketing costs.
Eligibility criteria/Conditions
Eligible expenses
The expenses related particularly to the following elements can be financed by the reimbursable advance for an innovative project:
• Prototyping and testing as part of product development/refinement
• Establishment of production facilities
• Marketing and commercialization
• Working capital requirement …
Implementation measures
• Deferral period of one year from the completion and operation of the project
• Repayment over a period of 5 years
List of required documents
Contact
Tel : 05377-16868
www.tamwilcom.ma
Axe
Programmes and measures relating to creation, growth and innovation
Incentive
INNOV DEV
Content
The financing is granted in the form of a profit-sharing loan according to the following conditions:
• Loan amount: 3,000,000 MAD maximum without exceeding 50% of contributions from external investors (venture capital funds, angel investors, etc.)
• Repayment: over a maximum period of 8 years with 2 years deferral.
• Interest rate: 2% per year excluding taxes.
Overall commitment ceiling of MAD 4,000,000 for a single company, for all types of assistance under component 2 (loans and advances) of the `FII.`
Organisation
TAMWILCOM
Target
SME under Moroccan law in a growth phase having successfully raised funds from investors (private equity funds, angel investors, etc.) and needing funds to finance their investment and / or operating needs.
Eligibility criteria/Conditions
Eligible Expenses
Intangible and/or material expenses related particularly to the following elements can be financed by the profit-sharing loan as part of an innovative project:
• Establishment of production facilities
• Marketing and commercialization
• Prospecting for few markets, especially for export;
• Development of new product variants;
• Working capital requirement…
Implementation measures
http://www.ccg.ma/innovation/partenaires.php
List of required documents
Contact
Tel : 05377-16868
www.tamwilcom.ma
Axe
Programmes and measures relating to creation, growth and innovation
Incentive
FINEA-AVANCES ON PUBLIC PROCUREMENT CONTRACTS
Content
Pre-invoicing advance
This advance can amount to up to 70% of the invoicing forecast, granted on the basis of a financing request, with a view to strengthening the VSME's cash position. The aim is to cover all expenses incurred or to be incurred for the execution of the contract before invoicing.
Invoicing advance
This covers the time needed to obtain the certificate of established entitlement. The advance mobilizes 80% of the amount of the invoices/discounts, representing the outstanding receivables due for payment but not yet recognized by the client.
Established entitlement advance
This advance mobilizes 90% of a receivable that has been incurred and recognized by the authorities.
Organisation
FINEA
Target
VSMEs that secured public procurement contracts
Eligibility criteria/Conditions
VSMEs that secured public procurement contracts
Implementation measures
List of required documents
http://www.finea.ma/sites/default/files/2020-10/PSFE-FR14-V08-Formulaire Demande de Financement Nouvelle affaire et Renouvellement (1).pdf
Contact
Tel: 05 20 30 35 30 – 05 22 26 44 83
www.finea.ma
Axe
Programmes and measures relating to creation, growth and innovation
Incentive
FINEA -ADVANCES ON PRIVATE PROCUREMENT CONTRACTS
Content
Pre-invoicing advance
These are pre-financing payments designed to cover any expenses incurred or to be incurred by the VSME in the performance of its contract, prior to invoicing.
Invoicing advance
This advance is intended to finance delivered services, giving entitlement to payment upon presentation of invoices, in order to cover payment deadlines by the client.
Organisation
FINEA
Target
VSMEs that secured private procurement contracts
Eligibility criteria/Conditions
VSMEs that secured private procurement contracts
Implementation measures
List of required documents
http://www.finea.ma/sites/default/files/2020-10/PSFE-FR14-V08-Formulaire Demande de Financement Nouvelle affaire et Renouvellement (1).pdf
Contact
Tel: 05 20 30 35 30 – 05 22 26 44 83
www.finea.ma
Axe
Programmes and measures relating to creation, growth and innovation
Incentive
FINEA– IMEDIA
Content
This is an advance granted by Finéa to provide companies with immediate liquidity, in order to bridge the time needed for partner banks to set up Finéa ASMN lines. Finéa Imédia is an efficient financing alternative. Once financing has been granted, whether in the form of a Pre-Invoicing Advance, an Invoicing Advance or an Established Entitlement Advance, Finéa Imédia represents an effective financing alternative until the credit line is opened with the partner bank. Finéa Imédia is aimed at companies that have been secured public or private contracts and are eligible for an advance on procurement contracts.
Organisation
FINEA
Target
Enterprises (of all sizes) that secured public or private procurement contracts
Eligibility criteria/Conditions
Enterprises that secured public or private procurement contractseligible for an advance on procurement contracts.
Implementation measures
List of required documents
http://www.finea.ma/sites/default/files/2020-10/PSFE-FR14-V08-Formulaire Demande de Financement Nouvelle affaire et Renouvellement (1).pdf
Contact
Tel: 05 20 30 35 30 – 05 22 26 44 83
www.finea.ma
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Programmes and measures relating to creation, growth and innovation
Incentive
FINEA–Bid Bonds
Content
Finéa offers a range of solutions specially designed for companies that secured public contracts. They take the form of administrative bonds, to cover the pecuniary guarantees required by clients in order to bid for a public contract:
Provisional bond
This is a guarantee of the bidder's commitment not to go back on his decision if the contract is awarded. The bond amounts to 1.5% of the contract amount, enabling the SME to bid on the invitation to tender.
Definitive bond
Generally amounting to 3% of the initial contract sum, this surety represents a guarantee for the administration that the VSME will respect its contractual commitments, in particular compliance with the specifications. This bond remains valid until final acceptance of the contract by the client and completion of the work.
Holdback bond
This bond substitutes the holdback bond issued by the authorities to protect against any failure by the successful tenderer to meet its obligations. It amounts to 7% of the contract amount.
Advance and down-payment repayment bond
This is issued to guarantee the client repayment of any advances or down-payments it has made to the successful tenderer in order to facilitate financing of the works covered by the contract. This bond represents around 10% of the contract amount.
Organisation
FINEA
Target
Enterprises (of all sizes) that secured procurement contracts
Eligibility criteria/Conditions
Enterprises that secured procurement contracts
Implementation measures
List of required documents
http://www.finea.ma/sites/default/files/2020-10/PSFE-FR14-V08-Formulaire Demande de Financement Nouvelle affaire et Renouvellement (1).pdf
Contact
Tel: 05 20 30 35 30 – 05 22 26 44 83
www.finea.ma
Axe
Programmes and measures relating to creation, growth and innovation
Incentive
Maroc Numeric Fund (Morocco Digital Fund) – Seed Capital
Content
In the seed stage, Morocco Digital Fund invests in startups that already have a ready-to-market product, and have already achieved market validation through initial sales.
Morocco Digital Fund takes a minority but significant equity stake in an initial round of financing. Investment tickets in this axis category will range from MAD 1 million to MAD 4 million, with the possibility of reinvestment in the case of new development projects for companies in line with announced forecasts.
Morocco Digital Fund takes a minority but significant equity stake in an initial round of financing. It can complement its investment with a contribution in partners' current accounts or convertible bonds. The fund only invests in companies that have, or intend to have the public limited company status, or actively participate in the company`s governing bodies. Investment tickets in this axis category will range from MAD 1 million to MAD 4 million, with the possibility of reinvestment in the case of new development projects for companies in line with announced forecasts.
Organisation
Maroc Numeric Fund (Morocco Digital Fund)
Target
Talented entrepreneurs with national and international vision and ambition, capable of turning ambitious ideas into profitable, industry-leading technology companies that create jobs.
Eligibility criteria/Conditions
Innovative startups with significant growth potential and operating in the information and communication technologies sector. The project must demonstrate some form of innovation in relation to the national industry, but this can also lie in the technology, the business model, the marketing method or the very nature of the use of the product or service.
Morocco Digital Fund reserves up to a maximum of 20% of its capital for other innovative sectors (e.g. biotechnologies, green technologies, etc.).
Projects primarily focused on e-commerce, distributors, importers, or technology training or consulting firms are not eligible for funding under this programme. Projects that compete with startups in our portfolio are also excluded.
Implementation measures
List of required documents
Contact
Tel: +212 5 22 50 30 33
www.mnf.ma
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Programmes and measures relating to creation, growth and innovation
Incentive
Maroc Numeric Fund (Morocco Digital Fund) – Venture Capital
Content
In the venture capital phase, Morocco Digital Fund invests in innovative startups that are less than 5 years old, have demonstrated significant turnover growth, and need a financial injection to finance their growth in Morocco and abroad. The investment ticket for this phase varies between MAD 4 million and MAD 10 million.
Morocco Digital Fund takes a minority but significant equity stake in an initial round of financing. It can top up its investment with a contribution in partners' current accounts or convertible bonds. The fund only invests in companies that have, or intend to have the public limited company status, or actively participate in the company`s governing bodies. Investment tickets will range from MAD 4 million and MAD 10 million.
Organisation
Maroc Numeric Fund (Morocco Digital Fund)
Target
Talented entrepreneurs with national and international vision and ambition, capableof truning ambitious ideas into profitable, industry-leading technology companies that create jobs.
Eligibility criteria/Conditions
Innovative startups with significant growth potential and operating in the information and communication technologies sector. The project must demonstrate some form of innovation in relation to the national industry, but this can also lie in the technology, the business model, the marketing method or the very nature of the use of the product or service.
Morocco Digital Fund reserves up to a maximum of 20% of its capital for other innovative sectors (e.g. biotechnologies, green technologies, etc.).
Projects primarily focused on e-commerce, distributors, importers, or technology training or consulting firms are not eligible for funding under this programme. Projects that compete with startups in our portfolio are also excluded.
Maroc Numeric Fund invests only in companies headquartered in Morocco. However, all or part of the activity may be carried out abroad or for export.
Implementation measures
List of required documents
Contact
Tel: +212 5 22 50 30 33
www.mnf.ma
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Programmes and measures relating to creation, growth and innovation
Incentive
CGEM (
General Confederation of Moroccan Enterprises) INITIAL ORDER
Content
• “Initial order` is a purchase order capped at MAD 50,000, with a 30% deposit and cash payment on delivery.
• It is correlated to the amount of the loan granted by the bank as part of the INTELAKA product.
• This ceiling must be used up over a maximum period of 3 years.
• At the end of each order, a certificate of `satisfactory performance` is given to the service provider by the company that placed the order. The service provider may not place several orders at the same time. A second order may be taken within the limit of the ceiling, subject to obtaining the certificate of ` satisfactory performance ` obtained for the previous order.
Organisation
CGEM (
General Confederation of Moroccan Enterprises)
Target
Big businesses, SMEs, VSEs
Eligibility criteria/Conditions
• All sectors are concerned.
• Access to orders is subject to approval of the credit file under the PIAFE programme by a local bank.
• The promoter can only take orders from his region.
Implementation measures
FREE
List of required documents
Contact
CGEM
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Programmes and measures relating to creation, growth and innovation
Incentive
PME LOGIS (SME LOGIS)
AMDL (Moroccan Agency for Logistics Development)
Content
PME LOGIS is a program designed by the Moroccan Agency for Logistics Development (AMDL), in partnership with the General Confederation of Moroccan Enterprises (CGEM), the Transport and Logistics Federation under CGEM (FTL – CGEM) and the Inter-professional Grouping for Consulting Assistance (GIAC TRANSLOG), to upgrade the logistics of Moroccan SMEs over the period 2017-2021
PME LOGIS: aimed at logistics operators and shippers to modernize logistics practices within Moroccan SMEs.
• Operational performance / MAD 200,000 / 80%
• Sales performance / MAD 100,000 / 90%
• Outsourcing / MAD 200,000 / 90%
• Supply chain performance / MAD 200,000 / 90%
• Digitization of the supply chain / MAD 500,000 / 74%
• Certification and labeling / MAD 120,000 / 90%
• Certification of skills / MAD 25,000 per person / 60%
• Best Practices / MAD 3,000 per person / 100%
• Training / MAD 1,500 to MAD 6,000 per person / 100%.
Organisation
AMDL
Target
VSMEs
Eligibility criteria/Conditions
Logistics operators: Logistics service providers (Third party logistics). Freight forwarders. Courier operators. Road freight carriers. Freight forwarders Shippers: Manufacturers. Distributors. Wholesalers and semi-wholesalers.
Small and medium-sized enterprises that are eligible for financing under this program:
Governed by Moroccan law.
With annual turnovers between MAD 300,000DH and MAD 200 million for logistics operators. Between MAD 3 million and MAD 200 million for shippers.
In good standing with the CNSS (National social security fund) on the date of application.
In good standing with the tax authorities.
Not subject to receivership or compulsory liquidation proceedings.
Implementation measures
List of required documents
Contact
CGEM
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Programmes and measures relating to creation, growth and innovation
Incentive
FODEP (Industrial Pollution Control Fund)
Ministry delegate to the Minister of Energy, Mines, Water and the Environment, in charge of Environment
Content
Subsidy from the Industrial Pollution Control Fund (FODEP)
• Grant from FODEP: 20% to 40% of the cost of the pollution control project;
• Credit: 20% to 40%;
• Self-financing: 20% to 40%.
Organisation
Ministry delegate to the Minister of Energy, Mines, Water and the Environment, in charge of Environment
Target
VSMEs
Eligibility criteria/Conditions
Any industrial or small-scale enterprise that emits significant amounts of pollutants into the environment and has total assets of less than MAD 400 million, with projects for:
• Treating or eliminating liquid discharges, solid waste or gaseous emissions;
• Saving resources, in particular water and energy;
• Changing processes by using clean technology;
• Modernizing the olive oil sector by converting to a two-phase ecological process and installing a pomace dryer;
• Changing traditional ovens by installing modern gas or electric ovens (potters).
Implementation measures
List of required documents
Application form duly completed and signed according to the model drawn up by the FODEP unit.
The technical study in line with the terms of reference drawn up by the FODEP unit.
Contact
Ministry delegate to the Minister of Energy, Mines, Water and the Environment, in charge of Environment
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Agricultural incentives
Incentive
AGRICULTURAL DEVELOPMENT FUND
Irrigation and land development subsidy
Content
Irrigation and land development subsidy
80% to 100% on Hydro-agricultural developments: Localized irrigation projects Digging supplies, pipes and installations, basins, adaptation of the irrigation system, etc.): Subsidy ceiling MAD 52,000/Ha to MAD 65,000/Ha. 30% to 50% on Land improvement and rainwater collection (deep rocks removal, rainwater collection): Subsidy ceiling MAD 2500/Ha to MAD 7000/Ha.
Organisation
Regional Directorate of Agriculture
Target
Farmers (natural persons) and companies (of all sizes) operating in the agricultural sector
Eligibility criteria/Conditions
Farmers or companies that have carried out irrigation and land development projects.
Implementation measures
List of required documents
Request for prior approval
Subsidy application
Project-related legal, technical and financial files
Contact
Tel: 0537 374242
www.agriculture.gov.ma
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Agricultural incentives
Incentive
AGRICULTURAL DEVELOPMENT FUND
Farm equipment subsidy
Content
SFarm equipment subsidy (farm equipment, breeding equipment, breeding buildings, installation of greenhouses, protective nets)
- Subsidies between 20% and 60% on agricultural equipment (tractors, soil maintenance equipment, plant protection treatment equipment, combine harvesters, diggers, pickers, etc.): Ceiling of MAD 1,000 to MAD 720,000/Unit.
- 30% on livestock equipment (grinders, mixers, livestock feed units, artificial insemination equipment, cooling systems for livestock units, etc.): Ceiling of MAD 300 to MAD 300,000/Unit.
- 25% on construction of breeding buildings: Ceiling of MAD 50 to MAD 200/m².
- 10% on acquisition and installation of greenhouses for agricultural production: Ceiling of MAD1 to MAD 9/m².
- 35% on protection nets for vegetable crops in greenhouses against insects: Ceiling of MAD 12,000/Ha
- 40% on fruit protection nets against hail: Ceiling of MAD 50,000/Ha.
Organisation
Regional Directorate of Agriculture
Target
Farmers (natural persons) and companies (of all sizes) operating in the agricultural sector
Eligibility criteria/Conditions
Farmers or companies that have invested in farm equipment.
- The subsidy application must be submitted no later than:
- 12 months from the date of the agreement in principle (acquisition of agricultural and breeding equipment)
- 12 months from the date of prior approval (acquisition of anti-hail nets and greenhouses)
-24 months from the date of prior approval (livestock buildings)
-6 months from the date of acquisition of pheromone capsules or attractants of ciratit citrus fruits
Implementation measures
List of required documents
Request for prior approval
Subsidy application
Project-related legal, technical and financial files
Contact
Tel: 0537 374242
www.agriculture.gov.ma
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Agricultural incentives
Incentive
AGRICULTURAL DEVELOPMENT FUND
Subsidy for certified seeds, sugar cane plantations, fruit farming and laboratory analysis
Content
Subsidy for certified seeds, sugar cane plantations, fruit trees
and laboratory analysis
Differential of (MAD 50/QL)
Marketing certified cereal seeds MAD 700 per unit (1 unit =
100,000 monogerm seeds)
Marketing of monogerm seeds of sugar beet MAD 6,000/ha
Installation of new sugar cane plantations MAD 3,500 to MAD 28,000/ha
Installation of new fruit tree plantations (citrus, palm, olive trees)
70% to 100% of the price of acquisition of plants
Installation of new fruit tree plantations (date palms, rosaceae, Argan trees, etc.)
50% on laboratory analyses.
Organisation
Regional Directorate of Agriculture
Target
Farmers (individuals) and companies (of all sizes) operating in the agricultural sector.
Eligibility criteria/Conditions
Farmers or companies that have invested in certified seeds and plantations
The subsidy application must be submitted no later than:
- 6 months from the date of delivery of the cuttings for new
sugar cane plantations
- 12 months from the date of prior approval for fruit plantations
- 24 months from the date of the grubbing-up certificate for fruit replanting
Implementation measures
List of required documents
Request for prior approval
Subsidy application
Project-related legal, technical and financial files
Contact
Tel: 0537 374242
www.agriculture.gov.ma
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Agricultural incentives
Incentive
AGRICULTURAL DEVELOPMENT FUND
Genetic improvement Subsidy
Content
Genetic improvement subsidy (sheep, cattle, goats, camels, bees)
Sheep: MAD 700DH to MAD 850/head
Bovines: MAD4,000/head born between 1 January 2019 and 31 December 2020
Goats: MAD 550 to MAD 750/head
Camels: MAD 5,000/head
Production of selected reproductive queen bees: MAD 250/hive of `queens` of selected breeding bees for individual breeders, and MAD300/hive of “queens” of selected breeding bees for breeders grouping
Farmers (individuals) and companies operating in the agricultural sector
All sizes
Farmers or companies that have invested in genetic improvement.
The subsidy application must be submitted no later than:
- 12 months from the date of prior approval for the acquisition of camel breeders
- 12 months from the date of the selection report for the production of sheep, goat and cattle breeders, as well as the production of queen bees.
Organisation
Regional Directorate of Agriculture
Target
Farmers (individuals) and companies operating in the agricultural sector
Eligibility criteria/Conditions
Farmers or companies that have invested in genetic improvement.
The subsidy application must be submitted no later than:
- 12 months from the date of prior approval for the acquisition of camel breeders
- 12 months from the date of the selection report for the production of sheep, goat and cattle breeders, as well as the production of queen bees.
Implementation measures
List of required documents
Request for prior approval
Subsidy application
Project-related legal, technical and financial files
Contact
Tel: 0537 374242
www.agriculture.gov.ma
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Agricultural incentives
Incentive
AGRICULTURAL DEVELOPMENT FUND
Subsidies for agro-processing units
Content
• Subsidies for units that process fresh agricultural plant products and their by-products (packaging, storage, processing and bottling units, etc.):
• Subsidy rate: from 10% to 30%.
• Subsidy ceiling: from MAD 500,000 to MAD 21,000,000
• Subsidies for units that process fresh agricultural products of animal origin and their by-products (industrial slaughterhouses, meat cutting rooms, egg packaging units, etc.):
• Subsidy rate: from 10% to 30%.
• Subsidy ceiling: from MAD 500,000 to MAD 18,000,000
• Milk collection centres for dairy cooperatives (Equipment for milk tanks, construction of collection centres, equipment for the generator or the electrification of the milk collection center)
• Subsidy rate: 30%.
• Subsidy ceiling: from MAD 39,000 to MAD 60,000
Organisation
Regional Directorate of Agriculture
Target
Agro-industrial units (of all sizes) that package, store, and process, agricultural products
Eligibility criteria/Conditions
• Farmers or companies operating agro-industrial units.
• The subsidy application must be submitted no later than:
• 12 months from the date of prior approval for processing units.
• 24 months from the date of prior approval for milk collection centres.
Implementation measures
List of required documents
Request for prior approval
Subsidy application
Project-related legal, technical and financial files
Contact
Tel: 0537 374242
www.agriculture.gov.ma
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Agricultural incentives
Incentive
AGRICULTURAL DEVELOPMENT FUND
Subsidies for Aggregation projects
Content
Subsidies at preferential rates for aggregation projects:
-Hydro-agricultural development:
- Localised irrigation: subsidy rate from 80% to 100% (ceilings of MAD 52,000/Ha to MAD 65,000/Ha, respectively)
- Complementary irrigation: Subsidy rate from 50% to 70% (ceilings of MAD 30,000/Ha to MAD 42,000/Ha, respectively.
- Farm equipment:
- Subsidy rate from 30% to 70%, and ceiling from MAD 16,000 to MAD 960,000.
- Packages for plant sectors:
- MAD 250/Ha to MAD 5000/Ha.
- Packages for livestock sectors:
- MAD 750/ton to MAD 7,500/ton (poultry slaughterhouse, egg packaging unit,
honey extraction and packaging unit (honey house))
- MAD 28/head to MAD 900/head (fattening, dairy processing)
Organisation
Regional Directorate of Agriculture
Target
Farmers (individuals) and companies (of all sizes) operating in the
agriculture sector
Eligibility criteria/Conditions
Farmers or companies with aggregation projects.
Eligibility standards for agricultural equipment:
- Farm tractor:
- <5Ha :1 unit
- 5-10 Ha: 2 units
- 10-20 Ha: 3 units
- 20-50Ha: 4 units
- 50-100Ha: 5 units
- >100 Ha :1 unit per additional 100Ha
- Other equipment:
- 1 unit to 4 units per tractor
Terms and conditions:
The subsidy application must be submitted no later than:
- 12 months from the date of agreement in principle for the acquisition of agricultural equipment.
- 24 months from the date of prior approval for projects involving hydro-agricultural development projects (irrigation) carried out on an individual basis.
- 30 months from the date of prior approval for projects involving hydro-agricultural (irrigation) development projects carried out in tranches.
Implementation measures
List of required documents
Request for prior approval
Subsidy application
Project-related legal, technical and financial files
Contact
Tel: 0537 374242
www.agriculture.gov.ma
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National Initiative for Human Development (INDH)
Incentive
INDH-PROGRAMME 3 (phase 3)
Improving the income and economic inclusion of young people
Content
The INDH intends to contribute to meeting the challenge of economic inclusion for young people through an integrated approach aimed at improving youth employability, creating value at local level and ensuring the sustainability of projects:
• Youth employability: addressing the challenge of youth employability
• Creating value at local level: to create more jobs and generate more added value at local level, the INDH will contribute to identifying and supporting promising sectors
• Ensuring the long-term viability of small and medium-sized enterprises to create sustainable value
• Contributing to the development of young people's employability through a better match between qualifications and labor market needs
• Setting up a framework to encourage coordination between the various stakeholders, particularly at provincial level
• Contributing to the development and financing of innovative projects.
Organisation
INDH
Target
People who are impoverished and socially excluded
Eligibility criteria/Conditions
Cooperatives: Associations of direct beneficiaries; Intermediary associations whose responsibilities and levels of intervention must be clearly defined in the project contract. It should be noted that the project’s profits automatically go to the direct beneficiaries; Partnerships, which must come from the INDH target population; Economic interest groups; Promoters must have confirmed know-how or experience, or adequate training in the field of the planned activity.
The total project budget must be less than or equal to MAD 250,000. In exceptional cases and for certain sector development or structuring projects, the total cost of the project may reach MAD 500,000, subject to the unanimous decision of the members of the provincial human development committee (CPDH).
Projects based on child labor, projects that are harmful to the environment, or projects whose beneficiaries have previously received public funding intended for an economic activitý are considered ineligible.
Implementation measures
List of required documents
The granting of funding is compulsory subject to providing support for project holders, concluding a bipartite agreement (between the Provincial Human Development Committee and the beneficiaries) or a tripartite agreement (between the Provincial Human Development Committee, the beneficiaries and a microcredit association), and monitoring and evaluating the project. If the project is not carried out in accordance with the terms previously set out in the agreement, the money must be repaid to INDH and the goods acquired with the subsidy will remain the property of INDH. The difference between actual and projected costs must also be repaid.
Contact
BD Mohammed V, quartier administratif- Rabat
Tel: 05 37 21 55 62/05 37 21 55 77
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Export support programmes
Incentive
Agricultural Development Fund
Export promotion and diversification subsidy
Content
Subsidy for export promotion and diversification
Subsidy granted by type of agricultural product for export promotion:
Exports of Fresh vegetable products (citrus fruits, tomatoes, strawberries): 500DH/T to 750DH/T
Exports of Valued products (packaged olive oil, packaged table olives, packaged or frozen apricots, other products): 750DH/T to 4000DH/T
Fresh fruit and vegetables, cut flowers and ornamental plants exported by air: 1DH/KG to 4.5DH/KG.
Organisation
Regional Directorate of Agriculture
Target
Exporters of agricultural products of plant and animal origin, fresh fruit and vegetables, cut flowers and ornamental plants.
Eligibility criteria/Conditions
Exporters of agricultural products;
The subsidy application must be submitted no later than:
12 months after the end of the export season for agricultural products of plant origin.
12 months from the export date of agricultural products of animal origin, fresh fruits and vegetables, cut flowers and ornamental plants.
24 months from the export date of fresh fruits and vegetables, cut flowers and ornamental plants for air carriers.
Implementation measures
List of required documents
Request for prior approval
Subsidy application
Project-related legal, technical and financial files
Contact
Tel: 0537 374242
www.agriculture.gov.ma
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Export support programmes
Incentive
Export growth contract programme
Content
This program assists Moroccan exporting companies, or those committed to becoming exporters, in carrying out their export growth projects. It consists of 3-year State-Enterprise growth contracts that entail supporting certain marketing and commercialization actions aimed at foreign markets in order to help beneficiary companies develop their export business, in accordance with the program's financing terms and eligibility criteria.
The objectives of this program are to:
► Generate additional exports;
► Allow exporting companies to gain access to certain resources needed to develop their products in target markets;
► Strengthen the positioning of exporting companies in target markets;
► Convert occasional exporting companies into professional, regular exporting companies. State support consists of financing the costs of carrying out and implementing the marketing or sales action plan aimed at developing the beneficiary company`s exports in its target markets, with the exception of the salaries of former or newly recruited company staff and material investments (tangible fixed assets: premises, machinery, etc.). This support cannot be combined with any other support of the same nature granted by a public body. The annual amount of State support is capped at MAD 5 million. This subsidy increases in proportion to export turnover, up to a maximum of MAD 5 million: for an export turnover ≤3%: the contribution is 0%, for 3%20%: the contribution is 90%.
Organisation
Secretary of State for Foreign Trade
Target
Moroccan companies exporting or potentially exporting, in all sectors and of all sizes
Eligibility criteria/Conditions
Companies must be incorporated under Moroccan law and have been in business for at least two years at the time the application is submitted.
• Companies, legal entities only, bidding on an individual basis, or as part of a consortium or grouping of companies.
• Bidders must have average export turnovers of more than MAD 5 million and less than or equal to MAD 500 million over the last three years
• Companies that are listed in the trade register and are in good standing with the tax authorities and the CNSS
• With an export growth project
• Approved cooperatives that are in good standing with the tax authorities and the CNSS, and have been in business for at least two years at the time of application.
• All business sectors are eligible for the program.
Companies that are members of industrial ecosystems selected as part of the industrial acceleration plan have priority access to the program. These companies are exempt from submitting an administrative file.
Implementation measures
List of required documents
Contact
Tel : +212 5 37 70 18 46
www.mce.gov.ma
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Export support programmes
Incentive
CONSORTIA SUPPORT PROGRAM…
Content
Program to support export consortia in the phases of:
Start-up and structuring
International development
Consolidation
Financial support capped at MAD 1.5 million per consortium over a 24-month period, to cover the costs of setting up the consortium's structure, as well as actions relating to its international development and consolidation.
The subsidy will be allocated as follows:
• State share: 65% of the cost of actions undertaken by the consortium
• Export consortium share: 35% of the cost of actions undertaken by the consortium
• The ceiling is set at MAD 500,000 inclusive of tax for each phase: start-up, development and consolidation.
Organisation
Secretary of State for Foreign Trade
Target
Big businesses, SMEs, VSEs
Eligibility criteria/Conditions
Exporting or potentially exporting companies and/or cooperatives in all sectors that meet the following conditions:
• Be part of a consortium of at least 3 Moroccan companies or cooperatives
• Be in good standing with the CNSS and the tax authorities
• Have annual turnovers of less than or equal to MAD175 million excluding tax.
Implementation measures
List of required documents
Contact
Tel : +212 5 37 70 18 46
www.mce.gov.ma
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Export support programmes
Incentive
SUPPORT PROGRAM FOR FIRST-TIME EXPORTERS
Content
Financial support is capped at MAD 3 million per company over the three-year period (at a rate of MAD 1 million per year).
As part of this program, the State will cover:
All costs of diagnosing and drawing up the export development plan:
MAD 40,000 (incl. tax) per company, for companies located in the regions of Rabat Salé-Kénitra / Casablanca-Settat / Tangier-Tétouan-Al Hoceima / Fès Meknès / Marrakech-Safi / Béni Mellal-Khénifra.
This sum increases to MAD 50,000 incl. tax per company, for companies located in the regions of Oriental, Dräa-Tafilalet / Souss-Massa/ Guelmim-Oued Noun / Laayoune-Sakia El Hamra / Dakhla-Oued Dahab.
Export training
Export training costs are capped at MAD 10,000 per 2-day module, up to a maximum of five modules per company.
Coaching
Coaching and monitoring costs for the implementation of the export development plan by the export consultant, up to a maximum of MAD 40,000 incl. tax per company, for companies located in the Rabat-Salé-Kénitra / Casablanca-Settat / Tanger-Tétouan-Al Hoceima / Fès-Meknès / Marrakech-Safi / Béni Mellal-Khénifra regions. This amount rises to MAD 50,000 incl. tax per company, for companies located in the Oriental, Dräa-Tafilalet / SoussMassa / Guelmim-Oued Noun / Laayoune-Sakia El Hamra / Dakhla-Oued Dahab regions.
The implementation of the action plan
The State covers 80% of costs related to prospecting, marketing and market access actions included in the company`s action plan, provided they are not already funded by another public institution program. Actions eligible for funding include: prospecting actions, commercial actions, market access actions.
Organisation
Secretary of State for Foreign Trade
Target
Big businesses, SMEs, VSEs
Eligibility criteria/Conditions
• Have been in business for at least two years at the time the application is submitted
• Have average export turnover not exceeding MAD 5 million over the last three years
• Be registered in the trade register (approval for cooperatives)
• Be in good standing with the tax authorities and the CNSS
• Be in good standing for companies that benefited from export consultancies in the 2013 and 2014 editions.
.
Implementation measures
List of required documents
Contact
Tel : +212 5 37 70 18 46
www.mce.gov.ma
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Tax incentives
Incentive
Reduced tax rate on corporate income and perosnal income
Content
Taxes are levied at a reduced rate for the first 5 years (17.5% for corporate tax or 20% for income tax).
Organisation
Regional Tax Directorate
Target
VSMEs, project holders and auto entrepreneurs
Eligibility criteria/Conditions
• Craft businesses (whose production is essentially the result of manual work);
• Private education and vocational training establishments
• Companies based in `priority` provinces or prefectures for works carried out and goods and services sold exclusively in the prefectures and provinces concerned;
• Real estate developers, registered as legal entities, in respect of rental income from housing estates, residences and university campuses built under an State agreement;
• Sports companies legally constituted in accordance with the provisions of law n°30-09.
Implementation measures
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
Reduced tax rate on corporate income
Content
Corporate income tax exemption for industrial companies for the first 5 years
Organisation
Regional Tax Directorate
Target
Big businesses, SMEs, VSEs
Eligibility criteria/Conditions
Industrial companies
Implementation measures
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
Reduced tax rate on corporate income
Content
Reduced corporate tax rate of 10%.
Organisation
Regional Tax Directorate
Target
VSMEs, project holders and auto entrepreneurs
Eligibility criteria/Conditions
Companies with taxable profits of MAD 300,000 or less (2013 Finance Act).
Implementation measures
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
Exemption from VAT on imports of capital goods, equipment and tools for 36 months from the start of the company`s activity
Content
This exemption also extends to parts, spare parts and accessories imported concurrently with the aforementioned equipment. For companies building their projects, the 36-month period starts from the date of issuance of the building permit, and can be extended by 6 months in cases of force majeure, renewable once.
Organisation
Regional Tax Directorate
Target
SMEs
Eligibility criteria/Conditions
• Investment equal to or greater than MAD 100 million
• Signature of an investment agreement with the State, approved by the Investment Committee
Implementation measures
List of required documents
• Application to enter into an investment agreement
• Presentation of the company in figures, specifying activities, references, shareholders, list and function of the company`s management team
• Project description (presentation of the project)
• Legal documents (Articles of Association / Last minutes of the General Meeting / Certificate of Tax ID / Certificate of registration in the Trade Register
• Real estate: Certificate of ownership, site plan and land plan of the land to be mobilized, layout plan, approval from the Regional Investment Committee to mobilize public land
• Detailed business plan
• Certificate of financial capacity and agreements signed to fund the project
• Jobs: Note on the number of direct jobs to be created (broken down by category and by year / Note on indirect jobs / Note on related jobs (to be created through entities due to set up in a business center or dedicated zone)
• Certificate of activity commencement or certificate of first building permit (bearing in mind that only newly-created companies can benefit from VAT exemption)
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
Exemption from domestic (or import) VAT for 24 months from the start of the company`s activity.
Content
• Capital goods to be entered in a fixed asset account;
• Coaches, trucks and related capital goods to be entered in a fixed asset account, acquired by international road transport companies;
• Capital goods, acquired by private educational or vocational training establishments for private education or vocational training, to be entered in a fixed asset account, excluding motor vehicles other than those reserved for collective school transportation and specially fitted out for this purpose;
• Capital goods, equipment or tools, acquired or whose importation is authorized by the Administration, imported or acquired by vocational training graduates.
Organisation
Regional Tax Directorate
Target
VSMEs, project holders and auto entreprenuers
Eligibility criteria/Conditions
Implementation measures
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
Customs duties
Content
•Unlimited exemption from customs duties. • Simplified customs procedures.
Organisation
Regional Tax Directorate
Target
The benefits granted to companies located in export processing zones are in addition to any other benefits provided for under other investment incentive legislation (2010 Finance Act).
Eligibility criteria/Conditions
Exports must account for at least 70% of the turnover.
Implementation measures
List of required documents
1 Application to enter into an investment agreement (see framework)
2 Presentation of the company in figures, specifying activities, references, shareholders, organization chart and delegation of powers* if the applicant is not the legal representative
3 Project description (presentation of the project with aerial or satellite photos of the land) with market study
4 Legal documents (company’s articles of association / latest minutes of the general meeting / certificate of tax identification / certificate of registration in the Trade Register / copy of the certificate of the common company identifier (ICE))
5 Real estate : certificate of ownership or lease contract for the land on which the project is to be built, site plan, layout plan, approval from the Unified Regional Investment Committee, highlighting the mobilization agreement in the case of public land
6 Business plan: a detailed Excel by year over a 10-year horizon, including (detailed cash flows, forecasted income statement, Financing plan with details of credit lines and terms, and details of equipment and foreign currency financing methods where applicable / Investment program, excluding taxes, detailed by component (costs and headings broken down over the 36 months of the investment agreement) / 36-month investment program schedule
7 Estimate of the total amount, excluding taxes, of capital goods to be imported, specifying the percentage originating from the European Union.
8* If applying for a subsidy for expenditure related to: • Vocational training*: Estimate of training (cost and headings) required for the project over 36 months (including detailed training plan by training theme, indicating number of beneficiaries, training periods and training costs per theme and per day or lump sum where applicable). • External infrastructure*: Estimate of external infrastructure required for the project, with diagram on plan • Land acquisition*: Land purchase contract or provisional sales agreement, as well as supporting documents for land acquisition costs
9 Project financing contracts and financial capacity certificate justifying equity contribution, if applicable*
10 Direct jobs to be created over 36 months (broken down by category and year) / Note on indirect jobs/ if applicable* Note on related jobs (to be created through entities to be set up in a business center or dedicated zone)
11 Certificate of tax regularity issued by the Tax Administration
12 Building permit if obtained (if not yet applied for, in the process of being obtained or not applicable, please specify in the above application)*)
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
Taxes
Content
Corporate income tax 0% for 5 years, then 8.75% for 20 years for companies operating in export processing zones (EPZs) 0% for 5 years, then 8.75% for 20 years for transactions carried out between companies located in the same EPZ and between companies located in different EPZs (2012 Finance Act) Permanent exemption for dividends and other similar income paid, made available or registered to non-residents accounts, from activities carried out by companies located in EPZs Income tax 0% for 5 years, then 80% tax reduction for 20 years (for professional income) 0% for 5 years, then 80% tax reduction for 20 years for transactions between companies located in the same EPZ and between companies located in different EPZs (2012 Finance Act) Professional tax Exemption for 15 years Value-added tax Exemption for products supplied and services rendered to EPZs and originating in the taxable territory Registration and stamp duties Exemption for deeds of incorporation and capital increases Exemption for purchases of land required to carry out the investment project.
Organisation
Regional Tax Directorate
Target
The benefits granted to companies located in export processing zones are in addition to any other benefits provided for under other investment incentive legislation (2010 Finance Act).
Eligibility criteria/Conditions
Exports must account for at least 70% of the turnover.
Implementation measures
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
Exchange rate regime
Content
Possibility of opening foreign currency accounts
Possibility of opening convertible dirham accounts. These accounts are opened either in the name of customers or in the name of foreign correspondents of Moroccan banks.
Possibility of opening special accounts denominated in dirhams
Possibility of using dirham banknotes to make payments solely to residents for the following expenses:
• salaries and other emoluments, with no limit on the amount
• transport costs, repairs, works and supplies of products from the tax territory, up to a limit of MAD 5,000 per transaction and a ceiling of MAD 150,000 per year and per operator.
Organisation
Regional Tax Directorate
Target
Companies located in Industrial Acceleration Zones.
Eligibility criteria/Conditions
At least 70% of sales must come from exports. The dirhams introduced into the ZAI must come solely from foreign accounts in convertible dirhams or foreign currencies opened with approved intermediary banks in the name of operators based in these zones.
Implementation measures
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
Income tax
Content
Natural persons operating as auto-entrepreneurs are subject to income tax at one of the following rates auto-entrepreneur tax regime - 0.5% on the amount not exceeding MAD 500,000 for commercial, industrial and handicrafts activities; - 1% on the amount not exceeding MAD 200,000 for services. These rates are fully exempt from income tax.
Organisation
Regional Tax Directorate
Target
Auto-entrepreneur
Eligibility criteria/Conditions
Implementation measures
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
Net capital gains
Content
Net capital gains arising from the sale or withdrawal of tangible and intangible assets used in the business are taxed by assessment in accordance with article 40-I of the General Tax Code (GTC) and the rates set out in the GTC.
Organisation
Regional Tax Directorate
Target
Auto-entrepreneur
Eligibility criteria/Conditions
Implementation measures
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
Value added tax
Content
Auto-entrepreneurs are exempt from VAT because their turnovers do not exceed the MAD 500,000 VAT threshold.
Organisation
Regional Tax Directorate
Target
Auto-entrepreneur
Eligibility criteria/Conditions
Implementation measures
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
Professional tax
Content
Exemption from professional tax for a period of 5 years from the date of commencement of business, as well as land, buildings of all types, extensions to buildings, new tools and equipment acquired during the course of business, either directly or through leasing.
Organisation
Regional Tax Directorate
Target
Auto-entrepreneur
Eligibility criteria/Conditions
Implementation measures
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
OTHER BENEFITS
Content
• Exemption from having to register in the trade register; • Exemption from accounting obligations; • Possibility of domiciling your business in your own home or in premises jointly operated by several companies, without your principal residence being subject to seizure for debts owed; • Social security coverage from the date of registration in the National Auto-entrepreneur Register.
Organisation
Regional Tax Directorate
Target
Auto-entrepreneur
Eligibility criteria/Conditions
Implementation measures
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
REGISTRATION FEES
Content
Built-up real estate
• If you buy real estate intended for residential, commercial, professional or administrative use, you will be subject to registration fees at the reduced rate of 4%. This 4% rate also applies if the premises are purchased by credit institutions or similar bodies, for commercial or financial transactions, under a `Mourabaha,` `Ijara Mountahia Bitamlik` or `Moucharaka Moutanakissa` contract. Land on which the aforementioned premises are built is also eligible for the 4% rate, up to a limit of five (5) times the total surface area covered.
• The reduced rate of 3% applies to the first sale of social housing and low-value housing, as well as the first acquisition of such housing by credit institutions and similar bodies, as part of commercial or financial transactions under a `Mourabaha,` `Ijara Mountahia Bitamlik` or `Moucharaka Moutanakissa` contract. A social housing unit is any dwelling with a covered surface area of between 50 and 80 m2 and a selling price not exceeding MAD 250,000, excluding value-added tax. Low-value housing is defined as any dwelling unit with a covered area of between 50 and 60 m2 and an initial sale price not exceeding MAD 140,000.
• Declarations made by the donee or his representatives are subject to the reduced rate of 1.5% when they are made in direct line and between spouses, brothers and sisters, and between the person providing kafala and the child taken into care in accordance with the provisions of Law No.° 15-01 relating to the taking into care (kafala) of abandoned children.
Organisation
Regional Tax Directorate
Target
Moroccans residing abroad
Eligibility criteria/Conditions
Implementation measures
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
REGISTRATION FEES
Content
Land
The 5% rate applies to deeds and agreements relating to the acquisition, for valuable consideration or free of charge, of bare land or land with buildings to be demolished, registered or unregistered, or of real rights over such land. This rate is also applied to deeds and agreements for the acquisition of bare land or land with buildings to be demolished, by credit institutions and similar bodies, for commercial or financial transactions, as part of a `Mourabaha,` `Ijara Mountahia Bitamlik` or `Moucharaka Moutanakissa` contract.
Organisation
Regional Tax Directorate
Target
Moroccans residing abroad
Eligibility criteria/Conditions
Implementation measures
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
STAMP DUTIES
Content
When issuing or renewing biometric passports for your children under the age of 18, you benefit from an exemption from stamp duty.
Organisation
Regional Tax Directorate
Target
Moroccans residing abroad
Eligibility criteria/Conditions
Implementation measures
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
VALUE ADDED TAX
Content
Application for release of mortgage if you own social housing.
If you have granted a first- or second-rank mortgage in favor of the State, to guarantee payment of the VAT paid by the State on the purchase of a social housing unit, used as your principal residence for four years, you may obtain a release by submitting the following documents to the Tax Administration’s tax office where your housing unit is located:
• a printed application;
• a copy of the contract of sale;
• a copy of the national identity card showing the address of the mortgaged dwelling, or a certificate of residence showing how long you have actually lived at this address;
• copies of receipts for payment of the municipal service tax.
Organisation
Regional Tax Directorate
Target
Moroccans residing abroad
Eligibility criteria/Conditions
Implementation measures
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
SOCIAL SOLIDARITY CONTRIBUTION ON SELF-SUPPLY OF PRINCIPAL RESIDENCE CONSTRUCTION
Content
If you deliver a housing unit to yourself for use as a principal residence, with a built area of no more than 300 m2, you will be exempt from the social solidarity contribution on self-supplies of principal residence construction. However, if the built surface area exceeds 300 m2, you will be liable for the contribution on the entire surface area covered.
Scale
The amount of the social solidarity contribution on self-supplies of personal dwellings is determined according to a proportional scale set, per dwelling unit, as follows:
Covered surface area in m2
Rate in MAD
0 - 300
301 - 400 exempt
60 401 - 500
100 Over 500
Your obligations for constructions exceeding a covered surface area of 300 m2
Annual declaration of construction costs
You must electronically file an annual declaration of construction costs before the end of February each year, from the date on which work begins until the date on which you obtain your occupancy permit. This declaration must be accompanied by a detailed statement containing the following information: - the invoice reference or accounting statements when the construction is built as part of a turnkey contract; - the surname and first name if the supplier is a natural person, and its corporate name if it is a legal entity; - the tax identifier; - the common company identifier; - the description of the goods, works and services; - the amount excluding value-added tax; - the amount of tax mentioned in the invoice; - method and references of payment
Declaration of the social solidarity contribution
At the same time as the payment is made, you must submit your declaration, drawn up on a model form, specifying the surface area covered and the amount of the related contribution, together with the dwelling permit and the building permit, to the tax collector at the place of construction of the dwelling subject to the contribution. This declaration must be submitted within 90 days of the date of issue of the building permit by the competent authority.
Organisation
Regional Tax Directorate
Target
Moroccans residing abroad
Eligibility criteria/Conditions
Implementation measures
Annual declaration of construction costs *The declaration filed for the first year of work must be accompanied by a certificate issued by a specialized architect containing the estimated cost of the work, or a copy of the contract when the construction is built under a turnkey contract. *Annual construction cost declarations filed for the years following the first year of work must also show the cumulative cost of the work. * The final declaration for the year in which the building permit is obtained must show the total cost of construction. *Cost declarations are compulsory for residential construction projects for which planning permission is granted on or after January 1, 2019. Declaration of the social solidarity contribution * Dwellings built on an occasional basis, with a covered surface area not exceeding 300 m2 and intended for sale or rental, are not liable for the social solidarity contribution on self-supplies of construction.
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
HOUSING TAX
Content
Your principal or secondary home is subject to housing tax, which is based on the rental value of the dwelling, determined by comparison by the census committee. This rental value is increased by 2% every five years. As a Moroccan residing abroad, you are entitled to a 75% deduction on the rental value for your principal residence. If this property is occupied free of charge by your spouse, children or parents, you also benefit from this tax allowance. You are also exempt from paying housing tax on new buildings used as your principal residence, for five years after they are completed.
Housing tax scale
RENTAL VALUE RANGE (MAD)
RATE Amount to be deducted in MAD
0% Nil 5 001 - 20 000 10% 500 20 001 - 40 000 20% MAD 2 500 40 001 + 30% 6 500
Organisation
Regional Tax Directorate
Target
Moroccans residing abroad
Eligibility criteria/Conditions
Implementation measures
Your obligations:
Declaration of completion of construction work: If you are building new constructions or extensions to existing constructions, you must submit your declaration no later than January 31 of the year following completion of the work.
Declaration of change in ownership or use of buildings: If you change the use of buildings or change ownership, you must submit your declaration no later than January 31 of the year following the year of the change.
Declaration of vacancy: If you are the owner or usufructuary of buildings subject to housing tax and are vacant due to major repairs or for sale or rent, you must file a vacancy declaration for each building in January of the year following the year of vacancy. This declaration, which is equivalent to a request housing tax relief, must specify the extent of the vacant premises, as well as the period and reason for the vacancy, and must be supported by any means of proof.
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
MUNICIPAL SERVICE TAX
Content
In addition to the housing tax, you must pay a municipal service tax applicable to buildings, whatever their purpose. When the building is used as your principal residence, you get a 75% allowance on the rental value used to calculate the tax, just like with the housing tax.
Applicable rates
• 10.50% of the rental value for properties located within the perimeter of urban communes, delimited centers, summer, winter and spa resorts;
• 6.50% of the rental value for properties located in the peripheral areas of urban communes.
Organisation
Regional Tax Directorate
Target
Moroccans residing abroad
Eligibility criteria/Conditions
Implementation measures
You must comply with the same reporting requirements for municipal service tax as you do for property tax, in the event of completion of construction work, change of use of buildings or change in ownership. You are not entitled to the five-year exemption on housing tax under the heading of municipal service tax.
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
INCOME TAX
Content
1- Foreign-source retirement pension
If you choose to settle in Morocco and you have a foreign-source retirement pension, you benefit from: - a flat-rate allowance of 60% or 40%, depending on the case, on the gross taxable amount of your pension and annuities - and a reduction equal to 80% of the amount of tax due on the pension transferred.
2- Property income
If you own a home that you rent out or make available free of charge to people other than your parents or children, you are subject to income tax on property income. The amount of annual gross taxable property income not exceeding MAD 30,000 is exempt from income tax. However, this exemption cannot be cumulated with the threshold exemption enjoyed by the taxpayer in respect of other income. Tax rates: Gross annual taxable income from property is subject to income tax at the following proportional rates: - 10% for gross taxable property income of less than MAD 120,000; - 15% for gross taxable property income of MAD 120,000 or more.
3-Income tax on property profits
If you sell a building or a plot of land, any property profits you make will be subject to income tax. However, you will benefit from a total exemption from property gains tax for: - profits made during the calendar year on the sale of real estate whose total value does not exceed MAD 140,000; -profits made on the sale of a building or part of a building occupied as a principal residence for at least six years on the day of the sale, by its owner or by members of real estate companies deemed to be fiscally transparent. However, the taxpayer is allowed a maximum period of one year from the date of vacancy to complete the sale. Tax rate: Profits from the sale of real estate constructed prior to the expiry of the exemption period are taxed at 20%, with a minimum tax rate of 3% of the sale price, even if not profit is made. In addition, if you make a net profit on the first sale for valuable consideration of undeveloped buildings included in the urban perimeter, as from January 1, 2013, or on the sale for valuable consideration of real property rights over such buildings, you will be subject to income tax on these profits at the rate of 30%.
Organisation
Regional Tax Directorate
Target
Moroccans residing abroad
Eligibility criteria/Conditions
Implementation measures
2- Property income
Income tax reporting obligations
You are required to file an annual property income tax return with the tax authorities, by electronic means, and pay the relevant tax due before March 1 of the year following the year in which the income was earned, which includes the following information: - the first names and surnames of each tenant; - the location of each rental property, its size and the article number for municipal service tax; - the gross annual rental income; - the amount of tax deducted at source in respect of property income, where applicable.
3- Income tax on property profits
This exemption is also granted to taxpayers who have sold a building or part of a building acquired by way of `Ijara Mountahia Bitamlik` and occupied as their main residence. The period of occupation of the property by the taxpayer, as tenant, is taken into account in calculating the one-year period for the benefit of this exemption. This exemption also applies to the land on which the building is erected, up to a limit of 5 times the covered surface area. - the sale of a building or part of a building occupied as a principal residence by its owner or by the members of real estate companies deemed to be transparent, before the expiry of the six-year period, under the following conditions: * the commitment to reinvest the sale price in the acquisition of a property intended as a principal residence within a period not exceeding six months from the date of sale of the first property intended as a principal residence; the taxpayer may benefit from this exemption only once; * the sale price of the property must not exceed MAD 4,000,000; * the amount of income tax relating to the profit resulting from the sale of the property that should have been paid, must be retained with the notary until the date of acquisition of another property intended as a principal residence. - the profit made on the first sale of a social housing unit occupied by its owner as a principal residence for at least four years on the day of the sale, with a covered surface area of between 50 and 80 m2 and a sale price not exceeding MAD 250,000, excluding value-added tax; - gratuitous transfers of real estate or real property rights between ascendants and descendants, between spouses or between brothers and sisters, and between the person providing kafala care and the child taken into care under an order of the guardianship judge in accordance with the provisions of law no. 15-01 on the care (kafala) of abandoned children; profits made on the transfer of undivided rights to agricultural property located outside urban areas between co-heirs.
Minimum income tax contribution on land profits - If you sell a building or part of a building, you are required to pay a minimum tax, even if no profit is made, which may not be less than 3% of the sale price. - You must pay a minimum tax of 3% on the fraction of the sale price exceeding MAD 4,000,000 for the sale of a building or part of a building, occupied as a principal residence and for which the profit is exempt from tax.
Obligation to declare property profits and pay the related income tax electronically.
Following the introduction of the obligation to declare and pay income tax on property profits electronically, you must: - file your property tax return electronically; - where applicable, spontaneously pay the relevant income tax online.
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
VAT refunds or zero-rating for non-resident persons on goods and merchandise acquired in Morocco
Content
Non-resident individuals staying in Morocco for a short period are entitled to VAT refunds, commonly known as `tax-free,` on purchases made in Morocco and intended for use abroad for an equivalent value of DH 2,000 or more, including value-added tax. Excluded from this exemption are foodstuffs (solid and liquid), manufactured tobacco, medicines, unmounted precious stones and weapons, as well as means of transport for private use, their equipment and supplies, and cultural goods.
VAT refund
Once these formalities have been completed, the tax authorities proceed to refund the value-added tax, in accordance with the bank details on the slip. VAT is refunded by transfer to the beneficiary's account, after deduction of transfer charges.
Organisation
Regional Tax Directorate
Target
Moroccans residing abroad
Eligibility criteria/Conditions
Implementation measures
This exemption is subject to the following conditions and formalities: - The sale must be retail and not of a commercial nature, and must take place on the same day with the same vendor, for an amount equal to or greater than MAD 2,000, including VAT. The goods purchased must be transported in the buyer's luggage within a period not exceeding three months from the date of purchase. - The seller must be subject to value-added tax and agree to complete the formalities for the sale entitling the buyer to a refund of VAT. To this end, at the time of sale, he must complete an `export sales slip` consisting of an original copy and three copies: * the original copy and two copies are given to the buyer, along with a postage-free envelope bearing the address of the tax authorities; * One copy is retained by the seller. - The slip, drawn up on or in accordance with a form issued by the tax authorities, must be accompanied by detailed invoices for the purchases made, stamped by the seller and containing the following information: the full name and address of the seller, together with his tax identification number and the date of the sale; * the full name, nationality and address of the buyer, together with his passport number; * the number of the bank account opened in Morocco or abroad, together with the name of the bank; * the nature, quantity and unit price of the goods sold; * the amount of the purchases, including value-added tax, and the corresponding VAT rate; * the amount of V.A.T. to be refunded (tax-free); * the invoice numbers and signatures of the buyer and seller, as well as the latter's stamp. - the purchaser who wishes to benefit from the refund of value-added tax on the acquisition of goods and merchandise within the country, must : * be a non-resident individual staying for a short period in Morocco; present the goods, the original SUMMARY copy of the sales slip and the two copies provided by the seller, together with the invoices, to customs on leaving Moroccan territory, before the expiry of the third month following the date of purchase; - The customs office affixes its visa to the original copy of the sales slip and the two aforementioned copies, after checking the information on the aforementioned documents and the goods carried in the buyer's baggage, and keeps one copy.
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
Exemptions under the agreement on social housing projects
Content
Cover the costs of forming, developing and consolidating consortia, with a funding ceiling of MAD 1.5 million (incl. tax), accompanied by technical expertise, as follows:
Organisation
Regional Tax Directorate
Target
Real estate developers.
Eligibility criteria/Conditions
Projects to build 500 social housing units, as defined by article 92 (I-28°) of the General Tax Code: - housing unit with a covered surface area ranging from 50 to 100 m² - sale price not exceeding MAD 250,000, excluding value-added tax.
Implementation measures
List of required documents
An agreement, in four original copies, undated and duly signed and sealed by the promoter. The company letterhead must appear on the first page. Specifications duly signed and sealed by the promoter in two original copies. The company letterhead must appear on the first page. Summary sheet relating to the project(s) in two copies duly signed and sealed by the developer. The developer's company statutes in two copies. Company details (date of creation, missions, projects and work carried out, shareholders or partners, etc.) Letter accompanying the application addressed to the Minister of Housing, Urban Planning and City Policy. Proof of financial capacity and project financing agreements.
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
Permanent exemption from professional tax
Content
Natural or legal persons holding an exploration permit or a concession to exploit hydrocarbon deposits; - Private general education or vocational training establishments, for premises used for the accommodation and instruction of pupils
Organisation
Regional Tax Directorate
Target
VSMEs, project holders and auto entrepreneurs
Eligibility criteria/Conditions
Implementation measures
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
Total and temporary exemption
Content
Total and temporary exemption
Organisation
Regional Tax Directorate
Target
VSMEs, project holders and auto entrepreneurs
Eligibility criteria/Conditions
• Income tax or corporate tax: - Farms with annual turnovers of less than MAD 5,000,000, in respect of their agricultural income. • Corporate tax: - Holders of any concession to exploit hydrocarbon deposits for a period of ten consecutive years running from the date on which any exploitation concession is brought into regular production; - Companies operating approved accounting management centers in respect of their operations, for a period of four years following the date of their approval.
Implementation measures
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
Permanent taxation (17.5% for corporate income tax or 20% for personal income tax).
Content
Permanent taxation at the reduced rate (17.5% for corporate income tax or 20% for personal income tax).
Organisation
Regional Tax Directorate
Target
VSMEs, project holders and auto entrepreneurs
Eligibility criteria/Conditions
• Exporting mining companies; •- Mining companies that sell their products to companies that export them after beneficiation; • Companies whose tax domicile or head office is in the province of Tangier and whose main activity is within the jurisdiction of the said province.
Implementation measures
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
Temporary exemption from professional tax
Content
Any newly-created business activity. This exemption also applies, for the same period, to land, buildings of any kind, additions to buildings, new tools and equipment acquired in the course of business, either directly or through leasing.
Organisation
Regional Tax Directorate
Target
VSMEs, project holders and auto entrepreneurs
Eligibility criteria/Conditions
Implementation measures
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
Import duty
Content
Minimum ad valorem rate of 2.5% or maximum ad valorem rate of 10% - Capital goods, equipment and tools as well as their parts, spare parts and accessories, deemed necessary for the promotion and development of the investment.
Organisation
Customs and Excise Administration
Target
VSMEs
Eligibility criteria/Conditions
Implementation measures
List of required documents
Contact
Axe
Tax incentives
Incentive
Income tax
Content
Income tax: Companies exporting products or services that generate export turnovers during the course of the year are subject to income tax at a rate of 20% on the amount of said turnovers, with the exception of companies exporting scrap metals. This 20% rate applies to: - exporting companies, in respect of their sales and their last service rendered on Moroccan territory and having the direct and immediate effect of exporting; - industrial companies carrying out activities set by regulation, in respect of their turnovers corresponding to manufactured products sold to the exporting companies referred to above which export them. - service providers and industrial companies engaged in activities defined by regulation, in respect of their foreign-currency turnovers to companies based abroad or in industrial acceleration zones, corresponding to transactions involving products exported by other companies. However, in the case of service companies, the 20% rate applies only to foreign currency sales. Exports of services are defined as all operations carried out or used abroad.
Organisation
Regional Tax Directorate
Target
Companies exporting products or services, excluding companies exporting scrap metals
Eligibility criteria/Conditions
Export must be substantiated by the presentation of any document proving fact that the manufactured goods have left the country.
Implementation measures
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
Value Added Tax
Content
Value-added tax: The following are exempt from value-added tax, with the right to deduct: - products supplied and services rendered for export by taxable persons. The exemption applies to the last sale made and the last service rendered on Moroccan territory and having the direct and immediate effect of exporting. The provision of export services is defined as: - services intended to be operated or used outside Moroccan territory; - services relating to exported goods provided on behalf of companies established abroad. Proof of export is required to benefit from this exemption: for goods: * by presenting transport documents, bills of lading, customs receipts or other documents accompanying the exported goods; * for services: by presenting the invoice made out in the name of the customer abroad and supporting documents for payment in foreign currency, duly endorsed by the competent body or any other document in lieu thereof.
Organisation
Regional Tax Directorate
Target
Companies exporting products or services
Eligibility criteria/Conditions
In the absence of book-keeping, the exporter of goods must keep a register of his exports in date order, indicating the number, marks and numbers of packages, the type, value and destination of the goods. If products are exported via a forwarding agent, the seller must provide the latter with an invoice containing the details and price of the objects or goods delivered, together with the name and address of the person on whose behalf the delivery was made to the forwarding agent, or the countermark or any other similar sign used by the forward agent to designate that person.
Implementation measures
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
Corporate tax
Income tax
Value-added tax
Registration fees
Professional tax
Content
Corporate tax
Companies operating in industrial acceleration zones benefit from : - total exemption for the first five consecutive financial years from the date of the start of their operations; - application of the specific rate set at 15% after the five-year exemption period. -the sales made by companies located in industrial acceleration zones; sales made by companies located in industrial acceleration zones to companies located outside said zones.
Withholding tax on corporate income tax
Dividends and other similar proceeds paid to, made available to or booked on behalf of non-residents from activities carried out by companies located in industrial acceleration zones governed by Law No. 19-94 promulgated by Dahir No. 1-95-1 of 24 chaabane 1415 (January 26, 1995) are exempt from withholding tax on corporate income.
Income tax
Companies operating in industrial acceleration zones benefit from: - total exemption for the first five consecutive financial years from the date of the start of their operations; - taxation at the rate of 20% after the five-year exemption period. However, companies carrying out their activities in said zones as part of a construction or assembly works project, are subject to corporate and income taxes under the conditions of common law.
Value-added tax
Products supplied and services rendered in industrial acceleration zones, as well as transactions carried out within or between these zones, are exempt from value-added tax with the right to deduct.
Registration fees
Deeds of incorporation and capital increases of companies established in industrial acceleration zones are exempt from registration fees. The following deeds are also exempt from registration fees: acquisition of land by companies based in Industrial Acceleration Zones for the purpose of carrying out their investment project.
Professional tax
Total exemption from this tax for the first 15 years following the start of operations.
Organisation
Regional Tax Directorate
Target
Companies operating in industrial acceleration zones (formerly export processing zones)
Eligibility criteria/Conditions
Implementation measures
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
Corporate tax
Content
Corporate tax:
Companies providing outsourcing services inside or outside the integrated industrial platforms dedicated to these activities, in accordance with the legislative and regulatory texts in force, benefit from:
• total exemption from corporate tax for the first five consecutive financial years from the date of the start of their operations;
• application of the reduced rates defined in the progressive scale, with the marginal rate of this scale for this category of companies capped at 20% after the five-year exemption period.
Organisation
Regional Tax Directorate
Target
Companies providing outsourcing services inside or outside the integrated industrial platforms
Eligibility criteria/Conditions
Implementation measures
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
Corporate tax
Content
Corporate tax
Industrial companies engaged in activities defined by regulation benefit from total exemption from corporate tax for the first five consecutive financial years from the date of the start of their operations. In addition, the reduced rates defined in the progressive scale, with the marginal rate of this scale capped at 20%, apply to:
• industrial companies engaged in activities defined by regulation, in respect of their turnovers corresponding to manufactured products sold to exporting companies that export them;
• industrial companies engaged in activities defined by regulation, in respect of their foreign currency turnovers with companies established abroad or in industrial acceleration zones, and corresponding to transactions involving products exported by other companies.
Organisation
Regional Tax Directorate
Target
Companies providing outsourcing services inside or outside the integrated industrial platforms
Eligibility criteria/Conditions
Implementation measures
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
Corporate tax
Value added tax
Content
Corporate tax
Rental fees and similar remuneration relating to the chartering, leasing, and maintenance of aircraft used for international transport are exempt from corporate tax deducted at source.
Value-added tax
The following are exempt with right of deduction:
- coaches, trucks and related capital goods to be entered in a fixed asset account, acquired by international road haulage companies. This exemption applies to goods acquired for 36 months from the start of business;
- international transport operations and related services, as well as repair, maintenance, conversion, chartering and leasing operations involving the various means of international transport, and aircraft dismantling operations;
- sales, repair and conversion operations involving seagoing vessels: boats and craft capable of taking to sea by their own means as a mode of transportation and engaged in predominantly maritime navigation;
- new vehicles acquired by natural persons and intended exclusively for operation as rental cars (cabs);
- the purchase of diesel fuel for the operation of vehicles used for collective road transport of passengers and goods, as well as road transport of goods carried out by taxable persons on their own behalf and using their own means;
- diesel fuel for the operation of vehicles used for rail transport of passengers and goods;
- diesel fuel and kerosene used for air transport.
• operations excluded from the right to deduct
Tax on passenger transport vehicles, other than those used for public transportation or collective transportation of company personnel, or when delivered or financed as a gift, is not deductible.
• The following are exempt from import value-added tax:
- vessels of any tonnage used for sea fishing; - aircrafts reserved for scheduled international commercial air transport, as well as equipment and spare parts intended for the repair of such aircrafts; - seagoing vessels, ships, boats, liners and craft capable of taking to see by their own means as a mode of transport and engaged in predominantly maritime navigation; - coaches, lorries and related capital goods, to be entered in a fixed asset account, acquired by international road haulage companies; - trains and railway equipment for the transport of passengers and goods.
• Application of the reduced rate of 14% with right of deduction
Passenger and freight transport operations benefit from a reduced VAT rate of 14%, with the exception of rail transport operations.
Organisation
Regional Tax Directorate
Target
Companies operating in the transport sector
Eligibility criteria/Conditions
Implementation measures
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
Corporate tax
Income tax
Content
Corporate tax
Exporting mining companies benefit from the reduced rates defined in the progressive scale, with the marginal rate of this scale for this category of company capped at 20% for corporate tax as of the financial year in which the first export operation is carried out. Mining companies that sell their products to companies that export them after beneficiation also benefit from these rates.
Income tax
Exporting mining companies benefit from permanent taxation at the reduced income tax rate of 20% on their net taxable income.
.
Organisation
Regional Tax Directorate
Target
Exporting mining companies
Eligibility criteria/Conditions
Implementation measures
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
Corporate tax
Income tax
Content
Corporate tax
Handicrafts businesses whose production is primarily based on manual labor benefit from the reduced rates defined in the progressive tax scale, with a cap on the marginal rate of this scale for this category of business at 20% for corporate tax, for the first five consecutive financial years following the date of the start of their operations.
Income tax
Handicrafts businesses whose production is primarily based on manual labor benefit from temporary taxation at the reduced income tax rate of 20% for the first five consecutive financial years following the date of the start of their operations.
Organisation
Regional Tax Directorate
Target
Handicrafts companies
Eligibility criteria/Conditions
Implementation measures
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
Corporate tax
Income tax
Value-added tax
Professional tax and Municipal services tax
Content
Corporate income tax
Private educational or vocational training establishments benefit from the reduced rates defined in the progressive scale, with the marginal rate of this scale capped at the specific corporate tax rate of 20%, for the first five consecutive financial years following the date of operation.
Income tax
• Temporary taxation at the reduced income tax rate of 20%, applied to private educational or vocational training establishments, for the first five consecutive financial years following the date of commencement of their operations;
• Exemption from the gross monthly training allowance, capped at MAD 6,000, paid to trainees, higher education or vocational training graduates or holders of an A level, recruited by private-sector companies. This exemption is granted to trainees for a period of 24 months.
• Exemption for gross monthly wages capped at MAD 10,000, for a period of 24 months from the employee's recruitment date, paid by a company, association or cooperative created during the period from January 1, 2015 to December 31, 2022, up to a maximum of 10 employees.
• Exemption for gross remuneration and allowances, whether occasional or not, paid by a company to doctoral students, the monthly amount of which does not exceed MAD 6,000, for a period of 36 months from the date of the conclusion of the research contract.
• Exemption for salaries paid for the initial recruitment of young people.
• Exemption for salaries paid to employees who have involuntarily lost their jobs as a result of the Covid-19 repercussions.
Value Added Tax
The following are exempt without the right to deduct:
• services relating to catering, transport and school recreation provided by private educational establishments for the benefit of pupils and students enrolled in these establishments and pursuing their studies there;
• interest on loans granted by credit institutions and similar bodies to students in private education or vocational training to finance their studies.
The following are exempt with the right to deduct:
• capital goods acquired and entered in a fixed asset account by private educational or vocational training establishments, excluding motor vehicles other than those reserved for collective school transport and specially fitted out for this purpose. This exemption applies to goods acquired for a period of 36 months from the start of activity;
• capital goods, equipment or tools acquired by vocational training graduates;
• sales of educational, scientific or cultural materials imported free of import duties and taxes in accordance with UNESCO agreements to which Morocco is a signatory, on behalf of user establishments;
• construction work of university campuses carried out by real estate developers for a maximum period of three years from the date of authorization to build facilities comprising at least 50 rooms, with a maximum accommodation capacity of two beds per room, under an agreement concluded with the State and accompanied by specifications.
• Capital goods acquired and entered in a fixed asset account by private educational or vocational training establishments, excluding motor vehicles other than those reserved for collective school transport and specially fitted out for this purpose. This exemption applies to goods acquired for a period of 36 months from the start of activity;
• new or used capital goods, equipment or tools, the import of which is authorized by the Administration, imported by vocational training graduates;
•educational, scientific or cultural materials imported under UNESCO agreements to which Morocco has acceded by virtue of Dahirs No. 1.60.201 and 1.60.202 of 14 joumada I 1383 (October 3, 1963).
Professional tax and Municipal services tax
Permanent total exemption from these taxes for private general education or vocational training establishments for premises used for instructional and student housing facilities.
Organisation
Regional Tax Directorate
Target
Companies operating in the private education and vocational training sector and higher education and vocational training graduates
Eligibility criteria/Conditions
Implementation measures
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
Corporate tax
Value-added tax
Content
Corporate tax
Sports federations and associations that are recognised as serving the public good are entitled to benefit from:
• permanent corporate tax exemption, for all of their activities or operations as well as for any related income;
• deduction of donations in cash or in kind made to the Moroccan National Olympic Committee and to regularly set up sports federations.
Value-added tax
• Exemption without right to deduct value-added tax on all activities and operations carried out by sports federations at are recognised as serving the public good, as well as sports companies set up in accordance with the provisions of Law No. 30-09 on physical education and sports;
• Import exemption for sports goods and equipment intended for delivery as gifts to sports federations or the National School Sports Federation or the National University Sports Federation, governed by Law No. 30-09 on physical education and sports.
Organisation
Regional Tax Directorate
Target
Sports federations and associations that are recognised as serving the public good
Eligibility criteria/Conditions
Implementation measures
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
Corporate tax
Income tax
Value-added tax
Registration fees
Capital gains recognised or realised during or at the end of operations
Content
Corporate tax
Sports companies set up in accordance with the provisions of Law No. 30-09 on physical education and sports are eligible for:
• full exemption from corporate tax for a period of five consecutive financial years, starting from the first financial year of operation;
• reduced rates defined in the progressive scale, with marginal rate of this scale capped at 20% after this period.
Income tax
Application of a 50% allowance to determine net income subject to income tax in respect of salaries paid to professional sportsmen and women, coaches, educators and technical staff. To be eligible for this allowance, coaches, educators and technical staff must have a professional sports contract as defined by the provisions of Law No. 30-09 on physical education and sports, as well as a license issued by sports federations.
Value-added tax
All activities and operations carried out by sports companies set up in accordance with the provisions of Law No. 30-09 on physical education and sports are exempt from value-added tax for a period of five years from January 1, 2020 to December 31, 2024.
Registration fees
Deeds and documents with which sports associations contribute all or part of their assets and liabilities to sports companies set up in accordance with the provisions of Law No. 30-09 on physical education and sports are exempt from registration fees.
Capital gains recorded or realised during or at the end of operations
The contribution by a sports association of all of part of its assets and liabilities to a sports company, in accordance with the provisions of Law No. 30-09 on physical education and sports, may be carried out without affecting its taxable income, provided that the elements transferred are entered in the balance sheet of the sports company concerned at their value as shown in the association's last closed balance sheet prior to this operation.
Organisation
Regional Tax Directorate
Target
Sports companies
Eligibility criteria/Conditions
Implementation measures
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
Corporate tax
Income tax
Value-added tax
Professional tax
Registration fees
Content
Corporate tax
Hotel companies benefit, in respect of their hotel establishments, for the part of the taxable base corresponding to their turnovers achieved in foreign currencies duly repatriated directly by them or on their behalf through travel agencies, from:
• Total exemption from corporate tax for a period of five consecutive years, starting from the financial year in which the first foreign-currency-denominated accommodation operation was carried out;
• Application of the reduced rates defined in the progressive scale, with a marginal corporate income tax rate capped at 20% after this period. The above-mentioned exemption and tax rates also apply to the part of the taxable base corresponding to turnovers generated in foreign currencies and duly repatriated directly by the company or on its behalf via travel agencies:
• Management companies of real-estate residences of tourist promotion, as defined by Law No. 01-07 enacting special measures relating to real-estate residences of tourist promotion and amending and supplementing Law No. 61-00 on the status of tourist establishments, promulgated by Dahir No. 1-08-60 of 17 joumada I 1429 (May 23, 2008);
• Tourist entertainment establishments whose activities are defined by regulation.
Income tax
Hotel companies and tourist entertainment establishments benefit from:
• Total exemption from income tax for a period of five consecutive years, starting from the financial year in which the first foreign-currency-denominated accommodation operation was carried out;
• Taxation at the reduced rate of 20% after this period.
Value-added tax
Application of the reduced rate of 10%, with the right to deduct, to:
- accommodation and catering operations;
- rental operations involving buildings used as hotels, motels, holiday villages or tourist complexes, fully or partially equipped, including restaurants, bars, dance halls and swimming pools, provided they form an integral part of the tourist complex.
Professional tax
The rental value used as a basis for calculating the professional tax applicable to hotel establishments is determined by applying the following coefficients to the cost price of the buildings, equipment, tools, fixtures and fittings of each establishment, based on the overall cost of the tangible elements of the establishment in question, whether operated by the owner or the lessee: • 2% when the cost price is less than MAD 3,000,000; • 1.50% when the cost price is equal to or greater than MAD 3,000,000 and less than MAD 6,000,000; • 1.25% when the cost price is equal to or greater than MAD 6,000,000 and less than MAD 12,000,000; • 1% when the cost price is equal to or greater than MAD 12,000,000.
Registration fees
Exemption from registration fees for deeds relating to the acquisition of bare land intended for the construction of hotel establishments, subject to the following conditions:
• the purchaser must undertake to carry out the construction of the hotel establishment within a maximum period of six years from the date of acquisition of the bare land;
• in accordance with the terms and conditions set out in the General Tax Code, the purchaser must grant a mortgage in favor of the State, as security for paying simple registration duties and, where applicable, any penalties and surcharges which may be imposed if this undertaking has not been respected.
• the land acquired and the buildings constructed must be held as assets of the owner company for at least 10 years from the date of commencement of operations.
Organisation
Regional Tax Directorate
Target
Hotel companies
Eligibility criteria/Conditions
Implementation measures
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
1- Social housing 2- Low-property-value housing 3- Middle-class housing
Content
1- Social housing
Real estate developers, whether legal entities or individuals, are exempt from the following taxes and duties on all their actions, activities and income relating to the construction of social housing: • corporate tax; • income tax; • registration and stamp duties; • professional tax; • tax on undeveloped urban land and tax on construction operations; • special tax on cement; • registration fees on land titles.
2- Low-property-value housing
Real estate developers, whether legal entities or individuals, are exempt from the following taxes, duties and fees on their acts, activities and income relating to the construction of low-property-value housing, intended in particular to prevent and combat substandard housing: • corporate tax; • income tax; • value-added tax; • registration fees, • duties, taxes, fees and contributions levied for the benefit of the State; • registration fees on land titles.
3- Middle class housing
Real estate developers, whether legal entities or individuals, who are subject to the real net income tax scheme, and who carry out a construction program of at least one year's duration, as part of a call for tenders and an agreement concluded with the State, accompanied by specifications, a construction program of at least 150 housing units, spread over a maximum period of five years from the date of issue of the first building permit, must sell these units to purchasers who are exempt from registration and stamp duties, under the following conditions: • the sale price per covered square meter must not exceed MAD 6,000, excluding value-added tax; • the covered surface area must be between 80 and 150 square meters.
Organisation
Regional Tax Directorate
Target
Developers of social housing, low-property-value housing and middle-class housing under agreements with the State
Eligibility criteria/Conditions
Implementation measures
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
Income tax or corporate tax
Content
Income tax or corporate tax
• Permanent total exemption from income tax and corporate tax for farmers with sales of less than MAD 5,000,000. However, when sales in a given year are less than MAD 5,000,000, this exemption is granted only when sales have remained below this amount for three consecutive years.
• Permanent taxation at reduced corporate tax rates: Farms benefit from the reduced corporate tax rates defined in the progressive scale, with a marginal rate of this scale capped at 20% for this category of business.
• Permanent taxation at the reduced income tax rate: farms benefit from the 20% income tax rate on net taxable income.
• Income tax reduction: Taxable farmers benefit from a tax reduction equal to the amount of the tax corresponding to the amount of their investment in the capital of innovative companies in new technologies, as provided for by Article 6-IV of the General Tax Code, provided that the securities received in return for this investment are recorded in a fixed asset account. This reduction is applied to the amount of income tax due for the year in which the investment was made, in accordance with the conditions set out in Article 7-XII of the General Tax Code.
Organisation
Regional Tax Directorate
Target
Agricultural income is defined as the profits made by a farmer and/or stockbreeder from any activity inherent in the operation of a plant and/or animal production cycle, the products of which are intended for human and/or animal consumption, as well as from the processing of these products, with the exception of processing carried out by industrial means. Livestock production in the agricultural sector includes cattle, sheep, goats, camels, poultry and horses. Income earned by aggregators who are themselves farmers and/or livestock breeders is also considered agricultural income.
Eligibility criteria/Conditions
Implementation measures
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
Value-added tax (domestic/import)
Content
Value-added tax
Domestic
• Exemption without right to deduct: raw sugar, i.e. beet, cane and similar sugars (sucrose); packaged dates produced in Morocco; water pumps powered by solar energy or any other renewable energy used in the agricultural sector. • Exemption with right to deduct: fertilizers and mixtures composed of pest control products, microelements and fertilizers, in which the latter predominate; equipment listed in article 92-5° of the General Tax Code, when intended for exclusively agricultural use. • Application of VAT at the reduced rate of 10%: to feedstuffs for livestock and farmyard animals, as well as cattle-cakes used in their manufacture, excluding other simple feedstuffs such as cereals, wheatfeed, pulp, spent grain and straw; to equipment for exclusively agricultural use listed in article 99 - 2° of the General Tax Code
Import
• The application of value-added tax on importation is the responsibility of the Customs and Excise Administration, in accordance with the provisions of the General Tax Code.
•Application of VAT at the reduced rate of 10%: to equipment for exclusively agricultural use listed in article 99-2 of the General Tax Code; - to fluid edible oils excluding palm oil, refined or unrefined, as well as seeds, oleaginous fruits and vegetable oils used in the manufacture of said fluid edible oils; - to maize and barley; - to oilcakes and simple feeds such as : maize meal and fibres, dried beet pulp, dehydrated alfalfa and peeled bran, intended for feeding livestock and farmyard animals; - manioc and grain sorghum.
Organisation
Regional Tax Directorate
Target
Agricultural income is defined as the profits made by a farmer and/or stockbreeder from any activity inherent in the operation of a plant and/or animal production cycle, the products of which are intended for human and/or animal consumption, as well as from the processing of these products, with the exception of processing carried out by industrial means. Livestock production in the agricultural sector includes cattle, sheep, goats, camels, poultry and horses. Income earned by aggregators who are themselves farmers and/or livestock breeders is also considered agricultural income.
Eligibility criteria/Conditions
Implementation measures
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
Registration fees
Professional tax
Content
Registration fees
A deed recording the contribution of one or more individuals’ agricultural assets to a company liable to corporate tax is only subject to a fixed registration fee of MAD 1,000.
Professional tax
The following benefit from permanent total exemption: • farmers, for sales made outside any store or warehouse, the handling and transport of crops and fruits from the land they farm, as well as the sale of live animals they raise and livestock products that have not been processed by industrial means. Persons carrying out a professional activity relating to the purchase, sale and/or fattening of live animals are excluded from this exemption; • associations of agricultural water users for activities necessary to their operation or the achievement of their purpose, governed by Law No. 02-84 promulgated by Dahir n° 1-87-12 of 3 joumada II 1411 (December 21 1990).
Organisation
Regional Tax Directorate
Target
Agricultural income is defined as the profits made by a farmer and/or stockbreeder from any activity inherent in the operation of a plant and/or animal production cycle, the products of which are intended for human and/or animal consumption, as well as from the processing of these products, with the exception of processing carried out by industrial means. Livestock production in the agricultural sector includes cattle, sheep, goats, camels, poultry and horses. Income earned by aggregators who are themselves farmers and/or livestock breeders is also considered agricultural income.
Eligibility criteria/Conditions
Implementation measures
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Tax incentives
Incentive
Corporate tax
Income tax
Professional tax
Content
Corporate tax
• Total exemption for a period of 10 years in favor of the holder of a concession to exploit hydrocarbon deposits from the date of commencement of regular production.
• Exemption of profits and dividends distributed by holders of a concession to exploit hydrocarbon deposits from withholding tax on income from shares and similar income.
Value-added tax
• Exemption with right of deduction for the acquisition of goods and services required for the activity of holders of prospecting authorizations, research permits or operating concessions, as well as their contractors and sub-contractors.
• the tax levied on the following items is also eligible for deduction: - diesel fuel for the operation of vehicles used for the collective transport of people and goods by road, and for the transport of goods by road carried out by taxable persons on their own behalf and by their own means; - diesel fuel for the operation of vehicles used for the transport of people and goods by rail; - diesel fuel and kerosene used for air transport.
• hydrocarbons intended for supplying ships sailing on the high seas and aeronautical aircraft flying across borders to foreign destinations are exempt from value-added tax on import, and are not taxed under the terms laid down in the Customs and Excise Administration Code.
• Application of the reduced rate of 10% with right of deduction to sales and deliveries of petroleum gas and other gaseous hydrocarbons, crude or refined petroleum or shale oils.
Professional tax
Holders of research permits or operating concessions are fully exempt from professional tax.
Organisation
Regional Tax Directorate
Target
Hydrocarbon companies
Eligibility criteria/Conditions
Implementation measures
List of required documents
Contact
Tel : 0537277052
www.tax.gov.ma
Axe
Measures to support training development
Incentive
OFPPT - Special Training Contracts (STC)
Content
STCs are a mechanism designed to meet companies' demands for on-the-job training and the continuous improvement of their employees' skills. As such, companies must submit a `Reimbursement Request for OFPPT Training Activities` to benefit from this scheme, which is the result of a partnership between the OFPPT and the beneficiary company..
Organisation
Office for Vocational Training and Job Promotion
(OFPPT)
Target
Employers subject to the vocational training tax
Eligibility criteria/Conditions
The OFPPT verifies the eligibility of private companies and public institutions on the basis of monthly data provided by the National Social Security Fund (CNSS) under an agreement between the two bodies. Employers who are subject to the vocational training tax (VTT) and are in good standing with the CNSS in respect of this tax for the `VTT Year` are eligible for the STC scheme. `VTT Year` is defined as the year begnning July 1 of Year N-2 and ending June 30 of Year N-1.
Implementation measures
List of required documents
Contact
Tel : 05 22 63 44 44
www.ofppt.ma
Axe
Measures to support training development
Incentive
ANAPEC-IDMAJ (Integration)
Content
• Common law contracts: An exemption from CNSS/VTT and corporate tax contributions for 24 months, extended for a further 12 months;
• Improved integration contracts: The State will pay the employer's share of social security contributions, for one year, if beneficiaries of integration contracts are hired on an open-ended contract without a probationary period during or at the end of the 24-month integration training course.
• Professional Integration Contracts: As part of the integration contract scheme, companies that hire university graduates on open-ended contracts at the end of a 6- to 9-month integration training course receive a MAD 25,000 premium. Private-sector companies affiliated with the CNSS recruiting graduates (from higher education and vocational training) and A level holders registered with ANAPEC.
Organisation
ANAPEC Regional Agency - Rabat
Target
Big businesses, VSMEs
Eligibility criteria/Conditions
Implementation measures
List of required documents
Contact
Tel: 05 37 77 81 05 / 05 37 70 39 58/60/63 www.anapec.org
Axe
Employment support measures
Incentive
ANAPEC - AWRACH Programme
Content
By 2022, the government's MAD 2.25 billion `Awrach` job creation programme is expected to benefit 125,000 people. Over a two-year period, the programme will benefit a total of 250,000 Moroccan men and women across the Kingdom's regions and provinces.
Organisation
Target
Between 2022 and 2023, around 250,000 people will benefit from this programme under `Awrach` contracts signed by civil society associations, cooperatives and companies, through job applications and contracts, in particular for people who have lost their jobs due to the Covid-19 pandemic and those who have difficulty entering the job market and are at risk of dropping out of school.
Eligibility criteria/Conditions
• People who have lost their jobs due to the Covid-19 pandemic;
• People who have never worked or who have been registered with ANAPEC for more than two years;
• People who have been on the Tadamon Operation lists (SMS payment of MAD 800 to MAD 1200 during lockdowns).
Implementation measures
List of required documents
Contact
Axe
Measures to support training development
Incentive
ANAPEC-TAEHIL
Content
Contractualised training for employment: The aim is to enable companies to recruit hard-to-find people with the necessary skills, by providing a state contribution to training of up to MAD 40 per hour per participant. The training must be completed within a year, and the maximum contribution to this training is MAD 10,000 per beneficiary. This maximum contribution may be greater than MAD 10,000 without exceeding the MAD 24,000 per candidate ceiling in the following cases:
• Newly-created companies (companies that have been in operation for less than one year at the time of application);
• Companies operating in one of the new professions (Emergence programme, ICT, etc.) or;
• National or foreign companies launching an investment project. Qualifying or retraining training: This training is aimed at young graduates who have difficulty finding a job, and seeks to adapt their profile to the needs of the job market, thereby facilitating their integration into working life, through:
• In the case of a call for tenders: a State contribution to training of up to MAD 30 per hour and per participant (including taxes if the operator is eligible for VAT);
• In the case of an open call for projects or projects submitted by training operators: a State contribution to training set at a maximum of 36 DH per hour and per participant (including taxes if the operator is eligible for VAT). The training must be completed within one year. The maximum contribution to this training is MAD 10,000 per beneficiary (including taxes if the operator is eligible for VAT). This maximum contribution may be greater than MAD 10,000, without exceeding the MAD 18,000 per candidate ceiling (including taxes if the operator is eligible for VAT) in the following cases:
• Training in one of the new professions (professions in the Emergence programme, ICT, etc.) or;
• Forecasting training needs for regional and sectoral investment projects.
• Contractualised training for employment: Moroccan or foreign companies (as part of international placements). Actions can be set up by an employer or group of employers, recruiting jobseekers registered with ANAPEC, with at least an A level or vocational training diploma, and selected by the employer as part of a recruitment action.
• Qualifying or retraining training: ANAPEC-registered jobseekers with at least an A level or vocational training diploma who need to be reoriented towards training in order to develop skills required by companies.
Organisation
ANAPEC Regional Agency - Rabat
Target
Big businesses, VSMEs
Eligibility criteria/Conditions
Implementation measures
List of required documents
Contact
Tel: 05 37 77 81 05 / 05 37 70 39 58/60/63 www.anapec.org
Axe
Measures to support training development
Incentive
ANAPEC – IMPROVED INTEGRATION CONTRACTS
Content
Exemption from payment of up to a maximum monthly remuneration of MAD 6,000 during the training period:
Employer's and employee's contributions to the CNSS/VTT;
Income Tax for candidates registered with ANAPEC for 6 months or more;
State defrayal of employer's and employee's contributions to basic compulsory health insurance during the training period;
Direct State defrayal, for one year, of the employer's share of social security contributions and VTT due to the CNSS is the trainee is hired on an employment contract, during or at the end of the training period.
Organisation
ANAPEC Regional Agency - Rabat
Target
This program is designed for: Higher education graduates; Vocational training graduates; A level holders.
Eligibility criteria/Conditions
Monthly allowance: MAD 1,600 to MAD 6,000 DH Establish internship contracts of up to 24 months
Implementation measures
List of required documents
Contact
Tel: 05 37 77 81 05 / 05 37 70 39 58/60/63 www.anapec.org
Axe
Measures to support training development
Incentive
`TAHFIZ` EMPLOYMENT INCENTIVE PROGRAM
Content
•State defrayal of the employer's CNSS contribution: - State defrayal of the employer's share of the CNSS contribution and the vocational training tax for a period of 24 months. - The company or association is free to choose the 10 employees who can receive the two aforementioned benefits at the same time.
• Exemption from income tax: - Exemption from income tax of gross monthly salary capped at MAD 10,000.00 for a period of 24 months from the employee's recruitment date.
Organisation
ANAPEC Regional Agency - Rabat
Target
All jobseekers
Companies, associations or cooperatives created between January 1, 2015 and December 31, 2026, which recruit jobseekers on open-ended contracts for a period of 24 months from the date of creation, up to a maximum of 10 employees.
Eligibility criteria/Conditions
The salary must be paid by the company, association or cooperative created during the period from January 1, 2015 to December 31, 2022.
The employee must be hired under an open-ended employment contract. Recruitment must occur within the first two years, starting from the date on which the company, association or cooperative begins operations.
The jobseeker must be recruited within the first five years from the date the company, association or cooperative was created.
The gross salary paid by the company must not exceed MAD 10,000.00
The company, association or cooperative benefits from the aforementioned defrayal up to a maximum of 10 employees.
Implementation measures
List of required documents
Contact
Tel: 05 37 77 81 05 / 05 37 70 39 58/60/63 www.anapec.org
Axe
Measures to support training development
Incentive
ANAPEC- Support for sector training - Offshoring sector
Content
State contribution to training costs of up to MAD 65,000 over a three-year period, depending on the course of study.
The reimbursement scale is as follows: Sector
Level on-the-job training continuing education
Management*
BAC+3 (Master’s degree) and higher
Information Technology Outsourcing (ITO),
Engineer
Engineering Service Outsourcing (ESO),
Technician or BAC+2(second-year university level)
Business Process Outsourcing (BPO)
Knowledge Process Outsourcing (KPO)
Call Centers
Organisation
ANAPEC Regional Agency - Rabat
Target
Employers in the Offshoring sector
Eligibility criteria/Conditions
Qualified job-seekers of Moroccan nationality recruited by an employer operating in the offshoring sector
Companies located in offshoring integrated industrial platforms
Companies located outside offshoring integrated industrial platforms with a valid annual certificate of eligibility issued by the offshoring technical committee.
Distance learning courses are eligible under the conditions defined by the offshoring technical committee. Training can be provided in Morocco or abroad.
Implementation measures
List of required documents
Contact
Tel: 05 37 77 81 05 / 05 37 70 39 58/60/63 www.anapec.org
Axe
Measures to support training development
Incentive
ANAPEC- Support for sector training - Aeronautics sector
Content
State contribution to training costs.
The reimbursement scale is as follows:
Level On-the-job training Continuing education
Operator 5,500 16,500
Technician 33,000 33,000
Middle management 33,000 16,500
Engineer/Executive 33,000 33,000
Organisation
ANAPEC Regional Agency - Rabat
Target
Employers in the aeronautics industry
Eligibility criteria/Conditions
Company:
• Operating in the aeronautics industry
• Has an access certificate, or a certificate proving that it is located in a dedicated zone
• Obtaining at least 70% of turnover from exports or being a direct supplier to companies that meet this requirement
Employee:
• Moroccan graduates recruited by a company operating in the sector
Implementation measures
List of required documents
Contact
Tel: 05 37 77 81 05 / 05 37 70 39 58/60/63 www.anapec.org
Axe
Measures to support training development
Incentive
ANAPEC- Support for sector training - Automotive sector
Content
State contribution to training costs.
The reimbursement scale is as follows:
Level On-the-job training Continuing education
Executive 33,000 33,000
Technician 33,000 16,500
Operator 16,500 5500
Organisation
ANAPEC Regional Agency - Rabat
Target
Employers in the automotive industry
Eligibility criteria/Conditions
Company:
• Operating in the automotive industry
• Has an access certificate, or a certificate proving that it is located in a dedicated zone
• Obtaining at least 70% of turnover from exports or being a direct supplier to companies that meet this requirement
Employee:
• Moroccan graduates recruited by a company operating in the sector
Implementation measures
List of required documents
Contact
Tel: 05 37 77 81 05 / 05 37 70 39 58/60/63 www.anapec.org
Axe
Measures to support training development
Incentive
ANAPEC- Support for sector training - Electronics sector
Content
State contribution to training costs.
The reimbursement scale is as follows:
Level On-the-job training Continuing education
Operator 15,000 5,000
Technician 30000 10000
Middle Management 30000 10000
Engineer/Executive 40,000 20,000
Organisation
ANAPEC Regional Agency - Rabat
Target
Employers in the electronics industry
Eligibility criteria/Conditions
Company:
• Operating in the electronics industry
• Has an access certificate, or a certificate proving that it is located in a dedicated zone
• Obtaining at least 70% of turnover from exports or being a direct supplier to companies that meet this requirement
Employee:
• Moroccan graduates recruited by a company operating in the sector
Implementation measures
List of required documents
Contact
Tel: 05 37 77 81 05 / 05 37 70 39 58/60/63 www.anapec.org
Axe
Measures to support training development
Incentive
ANAPEC- Support for sector training – Renewable energies and energy efficiency sector
Content
State contribution to training costs.
The reimbursement scale is as follows:
Level On-the-job training Continuing education
Operator 15,000 5,000
Technician 20,000 10,000
Engineer/Executive 40,000 20,000
Organisation
ANAPEC Regional Agency - Rabat
Target
Employers in the renewable energies and energy efficiency sector
Eligibility criteria/Conditions
Company:
• Operating in the renewable energies and energy efficiency sector
• Has an access certificate, or a certificate proving that it is located in a dedicated zone
• Obtaining at least 70% of turnover from exports or being a direct supplier to companies that meet this requirement
Employee:
• Moroccan graduates recruited by a company operating in the sector
Implementation measures
List of required documents
Contact
Tel: 05 37 77 81 05 / 05 37 70 39 58/60/63 www.anapec.org
Axe
Employment support measures
Incentive
ANAPEC - PROMOTING YOUTH EMPLOYMENT IN RURAL AREAS (PEJ III)
Content
The project supports the extension of employment policy to rural areas. To this end, it is collaborating with the Ministry of Labor and Professional Integration (MTIP) and the National Agency for Promoting Employment and Skills (ANAPEC).
Since 2015, the project has been working with Moroccan institutions to develop tools for the economic integration of young people and has introduced and developed them further in two pilot regions. The approach is a combination of the following measures:
• Monitoring labour markets and identifying economic sectors with employment potential;
• Establishing information and advice centers in rural areas to assist young people in their vocational orientation and to support young entrepreneurs;
• Improving employability, especially by means of tailored training courses.
Organisation
ANAPEC Regional Agency - Rabat
Target
Young entrepreneurs in rural areas
Eligibility criteria/Conditions
Young entrepreneurs in rural areas
Implementation measures
List of required documents
Contact
Tel: 05 37 77 81 05 / 05 37 70 39 58/60/63 www.anapec.org
Axe
Measures to support training development
Incentive
Improving the competitiveness of ENTERPRISES
GIAC BTP
GIAC (Interprofessional Advisory Support Group)
BTP (Construction and public works)
Content
Improve company competitiveness through research and advice on strategy development and on-the-job training.
Organisation
Professional associations
Target
Big businesses, SMEs, VSEs, VSMEs
Eligibility criteria/Conditions
Be a member of the GIAC-BTP
• Be subject to the vocational training tax and present an access certificate to the special training contract proving that they are in good standing as regards this tax.
• Operate in the construction and public works sector
• To be governed by Moroccan law
• To be in good standing with the CNSS
• To be in good standing with the tax authorities
• Not subject to receivership or compulsory liquidation
Actions eligible for GIAC funding are:
1 - Strategic analysis studies including:
• Determining a medium-term development strategy
• Determining the operational resources needed to implement it
• Identifying the resulting skills requirements.
2 - On-the-job training development studies including:
• Identifying training needs
• Drawing up the resulting training plans.
Implementation measures
A MAD 250 annual membership fee.
List of required documents
Application for funding/subsidy:
• Proof of membership fee; membership form (G1)
• Certificate of access to the special training contract valid for the current year for the company and the consulting organisation
•CNSS certificate
• Tax certificate
• Turnover certificate
• Articles of association or minutes of appointment
• Information sheet on the company (G2)
• Information sheet on the consulting organisation (G3)
• Information sheet on the study (diagnosis or training development) (G4)
• An authenticated sworn statement for the study (G5)
• Declaration of implementing training courses (G6)
• Proposal for intervention (G7)
• Request for reimbursement
• Notice of implementation (G8)
• Invoice (G10)
•Study report with 4 copies and CD (G11)
• Method of payment (copy of check, bank transfer, debit note, bank statement)
Contact
Axe
Measures to support training development
Incentive
IMPROVING THE COMPETITIVENESS OF ENTERPRISES
GIAC
HOTEL AND TOURISM
GIAC (Interprofessional Advisory Support Group)
Content
Improving company competitiveness through research and advice on strategy development and on-the-job training
Subsidy of up to:
• 70% for strategic development studies and advice, capped at MAD 100,000 every 2 years.
• 70% for on-the-job training courses up to a maximum of MAD 100,000
•80% for training courses following a strategic study up to a maximum of MAD 300,000D (each year)
• 80% for literacy training
• 40% for unplanned training
• MAD 800 per day of training for in-house training or training carried out by companies in the same group or by the parent company. This subsidy may take the form of reimbursement or third-party payment:
• Reimbursement: The beneficiary company pays the entire cost of the service, and then, upon completion of the study and/or training, the beneficiary company requests reimbursement from GIAC.
• Third-party payment: GIAC undertakes to directly reimburse consulting and training operators, up to the applicable ceilings.
• The beneficiary company undertakes to pay the remaining amount to the consulting and training operator, as well as the total amount of VAT calculated on the total cost excluding VAT.
Organisation
Professional associations
Target
Big businesses, SMEs, VSEs, VSMEs
Eligibility criteria/Conditions
• Be a member of the GIAC-HOTEL AND TOURISM
• Be subject to the vocational training tax and present an access certificate to the special training contract proving that they are in good standing as regards this tax.
• Operate in the hotel and tourism sector
• To be governed by Moroccan law
• To be in good standing with the CNSS
• To be in good standing with the tax authorities
• Not subject to receivership or compulsory liquidation
Actions eligible for GIAC funding are:
1 - Strategic analysis studies including:
• Determining a medium-term development strategy
• Determining the operational resources needed to implement it
• Identifying the resulting skills requirements.
2 - On-the-job training development studies including:
• Identifying training needs
• Drawing up the resulting training plans.
Implementation measures
Annual membership fee: MAD 1,000 /year
Application fee: MAD 1,000
List of required documents
Application for funding/subsidy:
• Proof of membership fee; membership form (G1)
• Certificate of access to the special training contract valid for the current year for the company and the consulting organisation
•CNSS certificate
• Tax certificate
• Turnover certificate
• Articles of association or minutes of appointment
• Information sheet on the company (G2)
• Information sheet on the consulting organisation (G3)
• Information sheet on the study (diagnosis or training development) (G4)
• An authenticated sworn statement for the study (G5)
• Declaration of implementing training courses (G6)
• Proposal for intervention (G7)
• Request for reimbursement
• Notice of implementation (G8)
• Invoice (G10)
•Study report with 4 copies and CD (G11)
• Method of payment (copy of check, bank transfer, debit note, bank statement)
Contact
Axe
Measures to support training development
Incentive
IMPROVING THE COMPETITIVENESS OF ENTERPRISES
GIAC Metal, mechanical, electrical and electronic industries
GIAC (Interprofessional Advisory Support Group)
Content
Improving company competitiveness through research and advice on strategy development and on-the-job training
Subsidy of up to:
• 70% for strategic development studies and advice, capped at MAD 100,000 every 2 years.
• 70% for on-the-job training courses up to a maximum of MAD 100,000
•80% for training courses following a strategic study up to a maximum of MAD 300,000D (each year)
• 80% for literacy training
• 40% for unplanned training
• MAD 800 per day of training for in-house training or training carried out by companies in the same group or by the parent company. This subsidy may take the form of reimbursement or third-party payment:
• Reimbursement: The beneficiary company pays the entire cost of the service, and then, upon completion of the study and/or training, the beneficiary company requests reimbursement from GIAC.
• Third-party payment: GIAC undertakes to directly reimburse consulting and training operators, up to the applicable ceilings.
• The beneficiary company undertakes to pay the remaining amount to the consulting and training operator, as well as the total amount of VAT calculated on the total cost excluding VAT.
Organisation
Professional associations
Target
Big businesses, SMEs, VSEs, VSMEs
Eligibility criteria/Conditions
• Be a member of the GIAC Technology
• Be subject to the vocational training tax and present an access certificate to the special training contract proving that they are in good standing as regards this tax.
• Operate in the technology sector
• To be governed by Moroccan law
• To be in good standing with the CNSS
• To be in good standing with the tax authorities
• Not subject to receivership or compulsory liquidation
Actions eligible for GIAC funding are:
1 - Strategic analysis studies including:
• Determining a medium-term development strategy
• Determining the operational resources needed to implement it
• Identifying the resulting skills requirements.
2 - On-the-job training development studies including:
• Identifying training needs
• Drawing up the resulting training plans.
Implementation measures
Annual membership fee: MAD 2,000 /year
List of required documents
Application for funding/subsidy:
• Proof of membership fee; membership form (G1)
• Certificate of access to the special training contract valid for the current year for the company and the consulting organisation
•CNSS certificate
• Tax certificate
• Turnover certificate
• Articles of association or minutes of appointment
• Information sheet on the company (G2)
• Information sheet on the consulting organisation (G3)
• Information sheet on the study (diagnosis or training development) (G4)
• An authenticated sworn statement for the study (G5)
• Declaration of implementing training courses (G6)
• Proposal for intervention (G7)
• Request for reimbursement
• Notice of implementation (G8)
• Invoice (G10)
•Study report with 4 copies and CD (G11)
• Method of payment (copy of check, bank transfer, debit note, bank statement)
Contact
Axe
Measures to support training development
Incentive
IMPROVING THE COMPETITIVENESS OF ENTERPRISES
GIAC Marine Fisheries
GIAC (Interprofessional Advisory Support Group)
Content
Improving company competitiveness through research and advice on strategy development and on-the-job training
Subsidy of up to:
• 70% for strategic development studies and advice, capped at MAD 100,000 every 2 years.
• 70% for on-the-job training courses up to a maximum of MAD 100,000
•80% for training courses following a strategic study up to a maximum of MAD 300,000D (each year)
• 80% for literacy training
• 40% for unplanned training
• MAD 800 per day of training for in-house training or training carried out by companies in the same group or by the parent company. This subsidy may take the form of reimbursement or third-party payment:
• Reimbursement: The beneficiary company pays the entire cost of the service, and then, upon completion of the study and/or training, the beneficiary company requests reimbursement from GIAC.
• Third-party payment: GIAC undertakes to directly reimburse consulting and training operators, up to the applicable ceilings.
• The beneficiary company undertakes to pay the remaining amount to the consulting and training operator, as well as the total amount of VAT calculated on the total cost excluding VAT.
Organisation
Professional associations
Target
Big businesses, SMEs, VSEs, VSMEs
Eligibility criteria/Conditions
• Be a member of the GIAC Fisheries and Maritime
• Be subject to the vocational training tax and present an access certificate to the special training contract proving that they are in good standing as regards this tax.
• Operate in the fisheries and maritime sector
• To be governed by Moroccan law
• To be in good standing with the CNSS
• To be in good standing with the tax authorities
• Not subject to receivership or compulsory liquidation
Actions eligible for GIAC funding are:
1 - Strategic analysis studies including:
• Determining a medium-term development strategy
• Determining the operational resources needed to implement it
• Identifying the resulting skills requirements.
2 - On-the-job training development studies including:
• Identifying training needs
• Drawing up the resulting training plans.
Implementation measures
Annual membership fee: MAD 2,000 /year
List of required documents
Application for funding/subsidy:
• Proof of membership fee; membership form (G1)
• Certificate of access to the special training contract valid for the current year for the company and the consulting organisation
•CNSS certificate
• Tax certificate
• Turnover certificate
• Articles of association or minutes of appointment
• Information sheet on the company (G2)
• Information sheet on the consulting organisation (G3)
• Information sheet on the study (diagnosis or training development) (G4)
• An authenticated sworn statement for the study (G5)
• Declaration of implementing training courses (G6)
• Proposal for intervention (G7)
• Request for reimbursement
• Notice of implementation (G8)
• Invoice (G10)
•Study report with 4 copies and CD (G11)
• Method of payment (copy of check, bank transfer, debit note, bank statement)
Contact
Axe
Measures to support training development
Incentive
IMPROVING THE COMPETITIVENESS OF ENTERPRISES
GIAC Technologies
GIAC (Interprofessional Advisory Support Group)
Content
Improving company competitiveness through research and advice on strategy development and on-the-job training
Subsidy of up to:
• 70% for strategic development studies and advice, capped at MAD 100,000 every 2 years.
• 70% for on-the-job training courses up to a maximum of MAD 100,000
•80% for training courses following a strategic study up to a maximum of MAD 300,000D (each year)
• 80% for literacy training
• 40% for unplanned training
• MAD 800 per day of training for in-house training or training carried out by companies in the same group or by the parent company. This subsidy may take the form of reimbursement or third-party payment:
• Reimbursement: The beneficiary company pays the entire cost of the service, and then, upon completion of the study and/or training, the beneficiary company requests reimbursement from GIAC.
• Third-party payment: GIAC undertakes to directly reimburse consulting and training operators, up to the applicable ceilings.
• The beneficiary company undertakes to pay the remaining amount to the consulting and training operator, as well as the total amount of VAT calculated on the total cost excluding VAT.
Organisation
Professional associations
Target
Big businesses, SMEs, VSEs, VSMEs
Eligibility criteria/Conditions
• Be a member of the GIAC Technology
• Be subject to the vocational training tax and present an access certificate to the special training contract proving that they arein good standing as regards this tax.
• Operate in the technology sector
• To be governed by Moroccan law
• To be in good standing with the CNSS
• To be in good standing with the tax authorities
• Not subject to receivership or compulsory liquidation
Actions eligible for GIAC funding are:
1 - Strategic analysis studies including:
• Determining a medium-term development strategy
• Determining the operational resources needed to implement it
• Identifying the resulting skills requirements.
2 - On-the-job training development studies including:
• Identifying training needs
• Drawing up the resulting training plans.
Implementation measures
Annual membership fee: MAD 3,500 /year
List of required documents
Application for funding/subsidy:
• Proof of membership fee; membership form (G1)
• Certificate of access to the special training contract valid for the current year for the company and the consulting organisation
•CNSS certificate
• Tax certificate
• Turnover certificate
• Articles of association or minutes of appointment
• Information sheet on the company (G2)
• Information sheet on the consulting organisation (G3)
• Information sheet on the study (diagnosis or training development) (G4)
• An authenticated sworn statement for the study (G5)
• Declaration of implementing training courses (G6)
• Proposal for intervention (G7)
• Request for reimbursement
• Notice of implementation (G8)
• Invoice (G10)
•Study report with 4 copies and CD (G11)
• Method of payment (copy of check, bank transfer, debit note, bank statement)
Contact
Axe
Measures to support training development
Incentive
IMPROVING THE COMPETITIVENESS OF ENTERPRISES
GIAC Tertiary
GIAC (Interprofessional Advisory Support Group)
Content
Improving company competitiveness through research and advice on strategy development and on-the-job training
Subsidy of up to:
• 70% for strategic development studies and advice, capped at MAD 100,000 every 2 years.
• 70% for on-the-job training courses up to a maximum of MAD 100,000
•80% for training courses following a strategic study up to a maximum of MAD 300,000D (each year)
• 80% for literacy training
• 40% for unplanned training
• MAD 800 per day of training for in-house training or training carried out by companies in the same group or by the parent company. This subsidy may take the form of reimbursement or third-party payment:
• Reimbursement: The beneficiary company pays the entire cost of the service, and then, upon completion of the study and/or training, the beneficiary company requests reimbursement from GIAC.
• Third-party payment: GIAC undertakes to directly reimburse consulting and training operators, up to the applicable ceilings.
• The beneficiary company undertakes to pay the remaining amount to the consulting and training operator, as well as the total amount of VAT calculated on the total cost excluding VAT.
Organisation
Professional associations
Target
Big businesses, SMEs, VSEs, VSMEs
Eligibility criteria/Conditions
• Be a member of the GIAC Technology
• Be subject to the vocational training tax and present an access certificate to the special training contract proving that they are in good standing as regards this tax.
• Operate in the technology sector
• To be governed by Moroccan law
• To be in good standing with the CNSS
• To be in good standing with the tax authorities
• Not subject to receivership or compulsory liquidation
Actions eligible for GIAC funding are:
1 - Strategic analysis studies including:
• Determining a medium-term development strategy
• Determining the operational resources needed to implement it
• Identifying the resulting skills requirements.
2 - On-the-job training development studies including:
• Identifying training needs
• Drawing up the resulting training plans.
Implementation measures
A MAD 500 membership fee.
List of required documents
Application for funding/subsidy:
• Proof of membership fee; membership form (G1)
• Certificate of access to the special training contract valid for the current year for the company and the consulting organisation
•CNSS certificate
• Tax certificate
• Turnover certificate
• Articles of association or minutes of appointment
• Information sheet on the company (G2)
• Information sheet on the consulting organisation (G3)
• Information sheet on the study (diagnosis or training development) (G4)
• An authenticated sworn statement for the study (G5)
• Declaration of implementing training courses (G6)
• Proposal for intervention (G7)
• Request for reimbursement
• Notice of implementation (G8)
• Invoice (G10)
•Study report with 4 copies and CD (G11)
• Method of payment (copy of check, bank transfer, debit note, bank statement)
Contact
Axe
Measures to support training development
Incentive
IMPROVING THE COMPETITIVENESS OF ENTERPRISES
GIAC Textile and Leather
GIAC (Interprofessional Advisory Support Group)
Content
Improving company competitiveness through research and advice on strategy development and on-the-job training
Subsidy of up to:
• 70% for strategic development studies and advice, capped at MAD 100,000 every 2 years.
• 70% for on-the-job training courses up to a maximum of MAD 100,000
•80% for training courses following a strategic study up to a maximum of MAD 300,000D (each year)
• 80% for literacy training
• 40% for unplanned training
• MAD 800 per day of training for in-house training or training carried out by companies in the same group or by the parent company. This subsidy may take the form of reimbursement or third-party payment:
• Reimbursement: The beneficiary company pays the entire cost of the service, and then, upon completion of the study and/or training, the beneficiary company requests reimbursement from GIAC.
• Third-party payment: GIAC undertakes to directly reimburse consulting and training operators, up to the applicable ceilings.
• The beneficiary company undertakes to pay the remaining amount to the consulting and training operator, as well as the total amount of VAT calculated on the total cost excluding VAT.
Organisation
Professional associations
Target
Big businesses, SMEs, VSEs, VSMEs
Eligibility criteria/Conditions
• Be a member of the GIAC Textile and Leather
• Be subject to the vocational training tax and present an access certificate to the special training contract proving that they are in good standing as regards this tax.
• Operate in the textile and leather sector (Member association or federation of the GIAC Textile and Leather)
• To be governed by Moroccan law
• To be in good standing with the CNSS
• To be in good standing with the tax authorities
• Not subject to receivership or compulsory liquidation
Actions eligible for GIAC funding are:
1 - Strategic analysis studies including:
• Determining a medium-term development strategy
• Determining the operational resources needed to implement it
• Identifying the resulting skills requirements.
2 - On-the-job training development studies including:
• Identifying training needs
• Drawing up the resulting training plans.
Implementation measures
Annual membership fee: MAD 2,000/year
Annual contribution: MAD 1,000/year
List of required documents
Application for funding/subsidy:
• Proof of membership fee; membership form (G1)
• Certificate of access to the special training contract valid for the current year for the company and the consulting organisation
•CNSS certificate
• Tax certificate
• Turnover certificate
• Articles of association or minutes of appointment
• Information sheet on the company (G2)
• Information sheet on the consulting organisation (G3)
• Information sheet on the study (diagnosis or training development) (G4)
• An authenticated sworn statement for the study (G5)
• Declaration of implementing training courses (G6)
• Proposal for intervention (G7)
• Request for reimbursement
• Notice of implementation (G8)
• Invoice (G10)
•Study report with 4 copies and CD (G11)
• Method of payment (copy of check, bank transfer, debit note, bank statement)
Contact
Axe
Measures to support training development
Incentive
IMPROVING THE COMPETITIVENESS OF ENTERPRISES
GIAC Transport and Logistics
Content
Improving company competitiveness through research and advice on strategy development and on-the-job training
• Operational performance: 90% of support measures; Reimbursement ceiling: MAD 240,000 incl. tax/SME
• Supply chain performance: 90% of support measures; Reimbursement ceiling: MAD 240,000 incl. tax/SME
• Outsourcing: 90% of support measures; Reimbursement ceiling: MAD 240,000 incl. tax/SME
• Supply chain digitization study phase: 70% of support measures; Reimbursement ceiling: MAD 120,000 incl. VAT/SME
• Supply chain digitization roll out phase: 70% of support measures; Reimbursement ceiling: MAD 480,000 incl. VAT/SME
• Certification and labeling: 90% of support measures for certification and labeling; Reimbursement ceiling: MAD 120,000 incl. VAT/SME
• 90% of certification or labeling audit measures; Reimbursement ceiling: MAD 24,000 incl. VAT/SME
• Skills certification: 90% of support measures; Reimbursement ceiling: MAD 30,000/person
• Best practices: 100% of training initiatives; Reimbursement ceiling: MAD 3,600/person
• Training: 100% of training initiatives capped by theme:
- Order picker: MAD 3,000/person for 2 training days if headcount <6; MAD 15,600 if headcount between 6 and 8;
- Trainer training: MAD 6000/person for 5 training days / group of less than or equal to 8 people;
- Road transport of dangerous goods - Basic training: MAD 4,500 / person for 3 training days if headcount < 6; 22,800 MAD if headcount between 6 and 8;
- Recycling: MAD 3,000 / person for 3 training days if headcount < 6; 15,600 MAD if headcount between 6 and 8;
- Road transport of perishable goods: MAD 3,000 / person for 2 training days if headcount < 6; MAD 15,600 if headcount between 6 and 8
- Eco-driving: MAD 1,500 / person for 1 training day if headcount < 6; MAD 8,400 if headcount between 6 and 8;
- Fork-lift truck operator: MAD 3,000 / person for 2 training days if headcount < 6; MAD 15,600 if headcount between 6 and 8;
- Safety advisor: MAD 7,200 / person over 5 training days.
Organisation
Professional associations
Target
Big businesses, SMEs, VSEs, VSMEs
Eligibility criteria/Conditions
• Be a member of the GIAC Transport and Logistics
• Be subject to the vocational training tax and present an access certificate to the special training contract proving that they are in good standing as regards this tax.
• Operate in the transport and logistics sector
• To be governed by Moroccan law
• To be in good standing with the CNSS
• To be in good standing with the tax authorities
• Not subject to receivership or compulsory liquidation
Actions eligible for GIAC funding are:
1 - Strategic analysis studies including:
• Determining a medium-term development strategy
• Determining the operational resources needed to implement it
• Identifying the resulting skills requirements.
2 - On-the-job training development studies including:
• Identifying training needs
• Drawing up the resulting training plans.
Implementation measures
Annual membership fee: MAD 3,000
List of required documents
Application for funding/subsidy:
• Proof of membership fee; membership form (G1)
• Certificate of access to the special training contract valid for the current year for the company and the consulting organisation
•CNSS certificate
• Tax certificate
• Turnover certificate
• Articles of association or minutes of appointment
• Information sheet on the company (G2)
• Information sheet on the consulting organisation (G3)
• Information sheet on the study (diagnosis or training development) (G4)
• An authenticated sworn statement for the study (G5)
• Declaration of implementing training courses (G6)
• Proposal for intervention (G7)
• Request for reimbursement
• Notice of implementation (G8)
• Invoice (G10)
•Study report with 4 copies and CD (G11)
• Method of payment (copy of check, bank transfer, debit note, bank statement)
Contact
Axe
Measures to support training development
Incentive
Industrial Technical Centres - Centre for Metallurgical, Mechanical, Electrical, and Electronic Industry Studies and Research (CERIMME)
Content
CERIMME's missions:
Providing testing and control facilities to all companies in the Mechanical, Metallurgical, Electrical, and Electronic Industries sector, as well as a focal point for assistance, collaboration, study, and research.
Contributing to technical progress and increased productivity of Moroccan industrial firms by utilizing two resources (Technical Assistance and Laboratory facilities) that are constantly evolving.
The services offered by CERIMME include: Standards compliance testing; Failure analysis and expert appraisals; Production optimization; Assistance in establishing an industrial maintenance management system; Drawing up energy balances; Training and skills management; Qualification of welding procedures; Materials characterization; Metrology and calibration; Assistance in identifying and implementing requirements for innovation research or technological development projects.
Organisation
CERIMME
Target
Mechanical, Metallurgical, Electrical and Electronic Industries
Eligibility criteria/Conditions
CERIMME is a valuable technological tool that serves professionals in the metallurgical, mechanical, electrical, and electronics industries. It operates in the fields of production, innovation, and research and development.
Implementation measures
List of required documents
Contact
Tel : 05 22 584 477
www.cerimme.ma
Axe
Measures to support training development
Incentive
Industrial Technical Centres - Technical Centre for Building Materials (CETEMCO)
Content
CETEMCO's missions:
CETEMCO provides the construction sector with a tool for technical assistance, collaboration and technological research, through collective means of experimentation, documentation and technical improvement.
CETEMCO has two missions:
CETEMCO’s mission to support the industry: contribute to technical progress, productivity enhancement and quality development;
CETEMCO’s mission to assist enterprises: help raise the quality, health and safety standards of the built environment.
CETEMCO's services include:
• Laboratory tests
• Calibration
• Environmental analysis
• Energy audit
• Construction site monitoring: geotechnical studies, soil and foundations studies, concrete formulation, concrete quality monitoring
• Assistance with the quality process, NM certified products and ISO 9001 management system
• Support for ISO 14000 environmental management system processes, occupational health and safety
• Technological diagnosis
• Continuing education
• Drawing up technical guides and manuals
Organisation
CETEMCO
Target
Building materials manufacturers
Building and public works
Property developers and public and private contractors
Eligibility criteria/Conditions
CETEMCO's activities cover the following industrial sectors: Cement, Ready-mixed concrete, Concrete reinforcing bars, Industrial concrete products, Sand and aggregates, Ceramics (tiles, sanitaryware, and tableware), Clay bricks and tiles, Natural stones, Sealing sheets, Cement paper bags, Construction glass.
Implementation measures
List of required documents
Contact
Tel : 05 22 32 10 78 / 05 22 33 58 94
www.cetemco.ma
Axe
Measures to support training development
Incentive
Industrial Technical Centres - Technical Centre for Vehicle Equipment Industries (CETIEV)
Content
Objective:
• Assist Moroccan automotive companies in improving their competitiveness and better integrating into global trade.
CETIEV's missions:
• Assist manufacturers with their technological development and contribute to the international recognition of the Moroccan automotive industry.
• Protect Moroccan consumers by regulating and controlling products sold on the Moroccan market.
Organisation
CETIEV
Target
Road vehicles
Eligibility criteria/Conditions
Implementation measures
List of required documents
Contact
Tel : 05 5 22 58 39 58 / 5 22 58 02 83
www.cetiev.ma
Axe
Measures to support training development
Incentive
Industrial Technical Centres - Technical Centre for Agri-Food Industries (CETIA)
Content
CETIA's missions:
• Assist agri-food companies in increasing their competitiveness;
• Assist companies in upgrading and developing new products.
Training courses: `Hands-on` food technologies, quality and hygiene in the agri-food industry.
Seminars: Heat treatments, industrial refrigeration, IAA regulatory and standards watch, etc.
New product development: Canned and semi-canned products: frozen and canned ready-made meals, frozen and canned sauces, etc.; Dairy products and derivatives: yoghurts, cheeses, etc.; Secondary processing of cereal products.
Analysis: Physicochemical, microbiological and sensory
CETIA's services include:
• Information and regulatory and standards watch;
• Productivity and market feasibility studies;
• Strategic, technical, quality and hygiene diagnoses;
• Training and training development;
• Assistance in setting up quality systems according to various standards (HACCP, ISO, IFS, TPM, PLAQ, etc.)
• Drawing up specifications (standards, labels, etc.)
• Physicochemical, microbiological and sensory analyses;
• New products design and development;
• Process optimization.
Organisation
CETIA
Target
Agri-food and agro-industry companies
Eligibility criteria/Conditions
Laboratory tests
Technical assistance
Implementation measures
List of required documents
Contact
www.cetia.ma
Axe
Measures to support training development
Incentive
Industrial Technical Centres - Moroccan Centre for Leather Techniques (CMTC)
Content
CMTC’s missions include:
• Quality control and assessment of leathers, footwear and their components, garments, textiles, leather goods, luggage and saddlery.
• Industrial product conformity control
• Innovation, research and studies
• Consultancy and technical support in the areas of production, environment, health and safety
• Providing advanced training for the staff of companies operating in the leather sector.
• Technology watch
• Standardization
CMTC’s services include:
• Laboratory tests and analysis (Physical-mechanical testing, Chemical analysis, Usage testing)
• CAD services (Shoe model design and creation, Model grading)
• Industrial product conformity control (Import control, Local control)
• Consulting and technical assistance (Innovation support, Drawing up specifications, consultancy in the areas of production, environment, health and safety)
• Advanced training
• R & D study (Identifiying research topics that are of interest to the industry, forming a group of partners and interested companies, study and technical and financial set-up of the project)
• Business intelligence (Knowledge management, CMTC monitoring, Information dissemination).
Organisation
CMTC
Target
Manufacturers working in the shoe and shoe upper, glove, leather goods, leather clothing, travel goods, saddlery, leather furniture, automotive leather upholstery, technical leather, tannery and tanning, and all leather working sectors, as well as manufacturers working with a manufacturer operating in one of the above-mentioned sectors.
Eligibility criteria/Conditions
Technical assistance
Laboratory tests
Research and development
Diagnoses
Consultancy
Innovation
Training
Standardization
Implementation measures
List of required documents
Contact
Tel : 05 22 58 25 20/25
www.cmtc.ma
Axe
Measures to support training development
Incentive
Industrial Technical Centres - Technical Centre for Plastics and Rubber Technologies (CTPC)
Content
CTPC's missions:
• Improving productivity, techniques and performance;
• Promoting and guaranteeing product and service quality;
• Disseminating and developing new technologies within companies;
• Contributing to the improvement of creativity and the development of new products.
CTPC’s services include:
• Conformity testing in accordance with current standards and regulations;
• Product certification;
• Technical assistance;
• Productivity enhancement;
• Innovation and R&D;
• Normative, regulatory and technological intelligence;
• Specific training courses.
Organisation
CTPC
Target
Pipe systems, Packaging, Plastics films, Automotive, Plastics and rubber manufacturers
Eligibility criteria/Conditions
Mechanical and rheological analysis
Chemical and physico-chemical analysis
Material characterization
Studies and expertise
Production optimization
Implementation measures
List of required documents
Contact
Tel : 05 22 58 09 77 / 09 50
www.ctiba.org
Axe
Measures to support training development
Incentive
Industrial Technical Centres -Technical Centre for Textile and Clothing Technologies (CTTH)
Content
CTTH's mission:
• Assisting sector companies in improving performance and innovation by providing tailored support in design, management, quality, production, safety and other areas;
• Offering sector manufacturers a wide range of tests and trials covering the entire value chain, from fibers to finished articles.
CTTH's services include:
• Conformity testing of textile yarns and fabrics;
• Testing of toys;
• Standardization;
• Technical assistance and optimization of industrial processes;
• Providing assistance in setting up new projects;
• Organizational support for textile companies.
Organisation
CTTH
Target
Textile industries, spinning, weaving, hosiery, dry filling, clothing industry and all textile articles
Eligibility criteria/Conditions
Technical assistance
Laboratory testing
Implementation measures
List of required documents
Contact
Tel : 5 22 97 56 93 / 5 22 97 34 72 / 5 22 97 39 95 www.ctth.ma
Axe
Measures to support training development
Incentive
Industrial Technical Centres - Technical Center for Wood and Furniture Industries
Content
CTIBA missions:
• Testing
• Training
• Assistance
• Expertise
• Research and development
CTIBA’s services include providing expert advice on:
• Selecting compliant materials and components
• Test validation of new product prototypes
• Creating a technical file including: Design audit with respect to design rules (standards and DTU (standardized technical document))
• Mechanical tests and AEV (air-water-wind) classification on joinery
• Thermal calculation
• Acoustic tests (in partnership with European technical centers)
• Providing proof of product conformity in terms of dimensions, durability, ageing, physical and mechanical testing, component performance and fire behavior
• Assisting companies in setting up their woodworking and furniture workshops.
Organisation
CTIBA
Target
Companies operating in wood, furniture and related industries
Eligibility criteria/Conditions
Joinery (windows, doors, railings, etc...)
Wood construction (frames, closures, timber-framed houses, etc...)
Furniture and fittings
Panels (plywood, particleboard, MDF)
Glass in construction
Finishing paint and varnish
Sawmills and Packaging
Crafts, Heritage and Metrology
Training and expertise
Implementation measures
List of required documents
Contact
Tel : 05 22 58 23 80 / 05 22 58 09 39
www.ctiba.org
Axe
Measures to support training development
Incentive
Interprofessional Advisory Support Group
Content
On-the-job training development studies, including:
• Identifying training needs;
• Drawing up the resulting training plans. GIAC reimbursement percentage for company-performed measures is as follows:
•70% of the total cost excluding VAT for training development studies, increased to 80% if they follow a GIAC-approved strategic diagnosis study.
• 100% of total cost excluding VAT for sector-specific development studies.
Organisation
GIAC Agri-food Tel : 0522 21 91 86/ www.giac-agro.ma GIAC BTP / Tel : 05 22 47 21 47/ www.giac-btp.com GIAC Hotel and Tourism / Tel : 0522 85 40 56 / www.giacoteltour.ma GIAC Metallurgical, mechanical, electrical and electronic industries / Tel: 0522 55 36 25/ www.giac1.org GIAC technologies /0522 36 45 92/ www.giactechnologies.com GIAC Tertiary / Tel : 05 22 99 70 00/ www.giac-tertiaire.ma GIAC textile and leather /Tel : 0522 94 20 84/85/86 / www.textile.ma GIAC Transport and Logistics / Tel : 05 22 45 08 39 / www.fntr.ma/giac.php
Target
Member companies and associations : GIAC Agri-food GIAC Construction and public works GIAC Hotels and tourism GIAC Metal, mechanical, electrical and electronic industries GIAC Marine fisheries GIAC Technologies GIAC Tertiary GIAC Textiles and leather GIAC Transport and logistics
Eligibility criteria/Conditions
Companies and associations meeting the following conditions are eligible for financial assistance from GIAC:
• Be a member of a GIAC in your sector
• Be subject to the vocational training tax, an access certificate to the special training contract proving that they are in good standing as regards this tax.
• Operate in the industries covered by GIAC member associations and federations
Training development studies can be funded once a year. The reimbursement amount cannot exceed MAD 100,000 per company and per study.
Implementation measures
List of required documents
Contact
GIAC Agri-food Tel : 0522 21 91 86/ www.giac-agro.ma GIAC BTP / Tel : 05 22 47 21 47/ www.giac-btp.com GIAC Hotel and Tourism / Tel : 0522 85 40 56 / www.giacoteltour.ma GIAC Metallurgical, mechanical, electrical and electronic industries / Tel: 0522 55 36 25/ www.giac1.org GIAC technologies /0522 36 45 92/ www.giactechnologies.com GIAC Tertiary / Tel : 05 22 99 70 00/ www.giac-tertiaire.ma GIAC textile and leather /Tel : 0522 94 20 84/85/86 / www.textile.ma GIAC Transport and Logistics / Tel : 05 22 45 08 39 / www.fntr.ma/giac.php
Axe
Measures to support training development
Incentive
INMAA
Content
Offering financial services and local support to Moroccan micro-businesses.
A leading provider of micro-credit and financial products tailored to the needs of micro-entrepreneurs and income-generating activities.
Organisation
Moroccan Micro-Enterprise Support Institution
Target
•To be a financially viable national institution
• To give priority to rural areas and women
• In addition to solidarity micro-credit, to develop new financial products tailored to the needs of buoyant, job-creating economic sectors
• To establish collaborative partnerships with various local, national and international organizations in order to ensure complementary actions in targeted regions.
Eligibility criteria/Conditions
•To be a financially viable national institution
• To give priority to rural areas and women
• In addition to solidarity micro-credit, to develop new financial products tailored to the needs of buoyant, job-creating economic sectors
• To establish collaborative partnerships with various local, national and international organizations in order to ensure complementary actions in targeted regions.
Implementation measures
List of required documents
Contact
Angle Salah Eddine et Oued El Makhazin , Immeuble INMAA, (En face café Myst) Kenitra, Maroc
Axe
Contractual scheme (new investment charter)
Incentive
Specific support scheme for strategic investment projects
Content
Eligible projects can benefit from specific negotiated benefits; cannot be combined with the main investment support scheme provided for in the Investment Charter.
Organisation
Moroccan Agency for Investment and Export Development (AMDIE)
Target
Companies (Big businesses)
Eligibility criteria/Conditions
Any project with an investment value of MAD 2 billion or more that meets one of the following criteria:
• contribute significantly to ensuring Morocco's water, energy, food or health security
• must have a substantial impact on Morocco's economic outreach and strategic positioning at regional, continental or international levels
• must have a significant impact on the number jobs to be created, either directly or indirectly
• must have a significant impact on the development of sectoral ecosystems or other business sectors
• must contribute significantly to the development and approval of cutting-edge technologies
Implementation measures
Sign an investment agreement or contract with the government, following approval by the National Investment Committee.
List of required documents
Contact
Tel (+212) 537 226 481
www.morocconow.com
Mahaj Ryad Center, Avenue Attine, Business 5 & 7 – Rabat
Axe
Contractual scheme (new investment charter)
Incentive
Main investment support scheme under the new investment charter
Content
I/ Common investment premiums
1- Employment premiums: Eligibility criteria and corresponding rates: creation of direct and stable jobs • ratio of stable jobs to be created between 1 and 1.5: 5% of the investment amount eligible for the premium • ratio of stable jobs to be created between 1.5 and 3: 7% of the investment amount eligible for the premium • ratio of stable jobs to be created greater than 3: 10% of the investment amount eligible for the premium is defined as the ratio of stable jobs created divided by the total investment amount in MDH.
2- Gender premium: Eligibility criteria: gender ratio equal to or greater than 30% is defined as the number of stable jobs to be created as part of the project divided by the total investment amount in MDH •Rate: 3% of the investment amount eligible for the premium.
3- Premium related to future-oriented professions or upmarket activities: Eligibility criteria: professions with high technological content or strong growth potential, or projects forming part of an upmarket strategy, the lists of which are set by Order of the Head of Government •Rate: 3% of the eligible investment amount.
4- Sustainability premium: Eligibility criteria: any investment project that reinforces Morocco's water security, through the use of non-conventional water in its overall water consumption (recycled water, reprocessed wastewater or desalinated water), and which provides for the implementation of a digital water-saving system. Moreover, and in addition to the aforementioned criteria, it must also meet at least two of the following criteria: -The use of renewable energies; - The implementation of energy efficiency measures; - The implementation of a waste treatment process; - The implementation of social responsibility programs. Rate: 3% of the eligible investment amount.
5- Local integration premium: Eligibility criteria: For an investment project to be considered as a local integration project, it must meet one of the following criteria:- Be a food or health sovereignty project with a local integration rate of at least 20%. Food and health sovereignty covers projects in the agri-food, pharmaceutical and medical device sectors. - Be a manufacturing activity with a local integration rate of at least 40%. A manufacturing activity is defined as any activity that uses an industrial manufacturing or transformation process based on industrial equipment or materials. Rate: 3% of the eligible investment amount NB. • With the exception of the premiums specified in 1 above, common investment premiums are cumulative • The eligible investment amount is understood to be the investment amount on the basis of which the premiums are calculated. The price of public land is excluded from the eligible investment amount. The price of private land is capped at 20% of the total investment amount • The maximum rental period or lease with option to purchase or temporary occupation is set at 7 years, and is taken into account when calculating the price of private land or the price of public land.
II/ additional territorial premium granted to investment projects carried out in the provinces or prefectures: Rate: •Category A: 10% of the eligible investment amount • Category B: 15% of the eligible investment amount. The premium may be combined with other premiums under the main support scheme. Eligibility criteria: the project must be carried out within the territorial jurisdiction of the provinces or prefectures falling into categories A or B, the lists of which are set by Order of the Head of Government. Provinces and prefectures within the Region selected from among the above-mentioned categories: Category A: 10%: Sidi Slimane, Khemisset, Sidi Kacem and Salé.
III/ additional so-called sectoral premium granted to investment projects carried out in priority sectors: Eligibility criteria: project carried out in one of the following priority sectors: industry, tourism and leisure, cultural industry, digital, aquaculture, renewable energies, waste treatment and recovery, logistics and transport and outsourcing Rate: 5% of the eligible investment amount. The premium can be combined with the other premiums under the main support scheme. NB. The aforementioned premiums can be combined with each other up to a maximum of 30% of the eligible investment amount, with the exception of renewable energy production projects, which cannot exceed a maximum amount of MAD 30 million.
Organisation
RSK Regional Investment Centre
Target
Companies (SMEs/Big businesses)
Eligibility criteria/Conditions
• Investment greater than or equal to MAD 50 million and whose number of stable jobs is greater than 50 jobs OR • projects whose number of stable jobs to be created is greater than or equal to 150 stable jobs. Stable jobs are defined as any jobs lasting at least 18 consecutive months and created directly by the investment during the operation of its project. Only Moroccan employees who are registered with the CNSS are eligible.
Implementation measures
Sign an investment agreement or contract with the government, following approval by the National Investment Committee.
List of required documents
I/ Common investment premiums
1- Employment premiums: Eligibility criteria and corresponding rates: creation of direct and stable jobs • ratio of stable jobs to be created between 1 and 1.5: 5% of the investment amount eligible for the premium • ratio of stable jobs to be created between 1.5 and 3: 7% of the investment amount eligible for the premium • ratio of stable jobs to be created greater than 3: 10% of the investment amount eligible for the premium is defined as the ratio of stable jobs created divided by the total investment amount in MDH.
2- Gender premium: Eligibility criteria: gender ratio equal to or greater than 30% is defined as the number of stable jobs to be created as part of the project divided by the total investment amount in MDH •Rate: 3% of the investment amount eligible for the premium.
3- Premium related to future-oriented professions or upmarket activities: Eligibility criteria: professions with high technological content or strong growth potential, or projects forming part of an upmarket strategy, the lists of which are set by Order of the Head of Government •Rate: 3% of the eligible investment amount.
4- Sustainability premium: Eligibility criteria: any investment project that reinforces Morocco's water security, through the use of non-conventional water in its overall water consumption (recycled water, reprocessed wastewater or desalinated water), and which provides for the implementation of a digital water-saving system. Moreover, and in addition to the aforementioned criteria, it must also meet at least two of the following criteria: -The use of renewable energies; - The implementation of energy efficiency measures; - The implementation of a waste treatment process; - The implementation of social responsibility programs. Rate: 3% of the eligible investment amount.
5- Local integration premium: Eligibility criteria: For an investment project to be considered as a local integration project, it must meet one of the following criteria:- Be a food or health sovereignty project with a local integration rate of at least 20%. Food and health sovereignty covers projects in the agri-food, pharmaceutical and medical device sectors. - Be a manufacturing activity with a local integration rate of at least 40%. A manufacturing activity is defined as any activity that uses an industrial manufacturing or transformation process based on industrial equipment or materials. Rate: 3% of the eligible investment amount NB. • With the exception of the premiums specified in 1 above, common investment premiums are cumulative • The eligible investment amount is understood to be the investment amount on the basis of which the premiums are calculated. The price of public land is excluded from the eligible investment amount. The price of private land is capped at 20% of the total investment amount • The maximum rental period or lease with option to purchase or temporary occupation is set at 7 years, and is taken into account when calculating the price of private land or the price of public land.
II/ additional territorial premium granted to investment projects carried out in the provinces or prefectures: Rate: •Category A: 10% of the eligible investment amount • Category B: 15% of the eligible investment amount. The premium may be combined with other premiums under the main support scheme. Eligibility criteria: the project must be carried out within the territorial jurisdiction of the provinces or prefectures falling into categories A or B, the lists of which are set by Order of the Head of Government. Provinces and prefectures within the Region selected from among the above-mentioned categories: Category A: 10%: Sidi Slimane, Khemisset, Sidi Kacem and Salé.
1. An application addressed to the President of the Unified Regional Investment Committee to sign an investment agreement
2.Delegation of powers if the applicant is not the legal representative
3.Articles of association of the legal entity OR minutes of the AGM / EGM
4.Form J of the business registration form and the tax identification certificate
5.Tax clearance certificate from the Tax Authorities
6.Certificate of good standing from the CNSS for existing companies in operation
7. An investment project report (including a detailed 5-year business plan) based on the selected framework
8. Contract or letter of financing agreement and/or proof of financial capacity for the investment project
9. Private land - Private: sales agreement OR purchase contract and certificate of ownership if available - Private rental: recent lease agreement
10. Public land: agreement in principle and site plan with Lambert coordinates.
Contact
05377-76400
www.rabatinvest.ma
