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Offshoring companies:​metax incentives to the outsourcing of services in Morocco

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1- Corporation tax (IS): 

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Under the provisions of Article 6 of the General Tax Code, companies operating in the field of service outsourcing benefit from:

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• a total exemption from corporation tax (IS) for 5 years;

• a reduced tax rate beyond (20%).

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The conditions for benefiting from this exemption:

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• the nature of the activity;

• the effectiveness of the activity, that is to say that the company must actually exercise an activity in Morocco and have employees.

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2- Dividends distributed:

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- The  dividends distributed to a Moroccan or foreign partner are subject to withholding tax at the rate of 15%.

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- The provisions of the 2023 Finance Law made it possible to reduce the withholding tax rate to 10%.

 

This reduction will be applied gradually and the 10% rate will be effective from 2026.

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3- Value Added Tax (VAT): 

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- Companies operating in the service outsourcing sector benefit from an exemption with the right to deduct VAT on purchases. They can benefit from a reimbursement of the VAT credit.

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A reimbursement file containing, in particular, proof of exempted turnover and proof of tax paid to suppliers must be submitted.

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- Newly established companies can request the acquisition of their investment goods exempt from VAT.

 

This request is subject to certain formalities.

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- Companies operating in the outsourcing of services may request the exemption of the purchase of inputs for their activities. 

 

This request is subject to certain formalities.

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Other tax and social contribution incentives

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Companies that set up in Morocco can benefit from several tax and social benefits, including:

 

1- The “TAHFIZ” program: 

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Within the limit of 10 employees and for a period of 24 months, this program grants the following benefits:

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• exemption from income tax on the gross monthly salary capped at 10,000 DH

• payment by the State of the employer's share in respect of the contribution due to the CNSS and the vocational training tax.

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2- The ANAPEC training program:  

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The National Agency for the Promotion of Employment and Skills (ANAPEC) has set up a training financing program that allows companies to benefit from a multidimensional training program and partial financing of up to 70% .

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3- The professional integration contract: 

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The professional integration contract provides for the granting of a bonus of 25,000 DH to companies recruiting university graduates on a permanent contract. Recruitment must take place at the end of an integration training course of 6 to 9 months within the framework of the system of integration contracts.

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4- The training aid device:  

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Companies set up in P2I offshoring benefit from a contribution to the cost of recruitment training and continuing education for each new recruit for a period of 3 years.

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5- The integration contract: 

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The integration training course contract presents the following incentive measures:

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• Payment by the State for the benefit of trainees of employers' and employees' contributions due to the CNSS under the Basic Compulsory Health Insurance (AMO);

• Payment by the State of the employer's share of social security cover and the Professional Training Tax (TFP) in the event of the recruitment of beneficiaries of integration contracts on an employment contract under common law and this, for a period of 12 month period; 

• Exemption up to 6000 DH /month from charges under the CNSS, Professional Training Tax (TFP) and Income Tax (IR) for a duration  of internship 24 months non  renewable.​

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