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Morocco Business Registration Guide

the Morocco business registration for 2026. The guide covers: OMPIC (Office Marocain de la Propriété Industrielle et Commerciale) for the company registration and the trademark protection; the ICE (Identifiant Commun de l'Entreprise — the Common Company Identifier) — the unified tax and business ID; the TVA (Taxe sur la Valeur Ajoutée) registration for the turnover exceeding MAD 500,000; the CNSS registration for the social security; the professional tax (taxe professionnelle); and the Investment Charter 2024+ — the new incentive framework replacing the old investment charter.

OMPIC — Company Registration

  • OMPIC — Office Marocain de la Propriété Industrielle et Commerciale: The OMPIC is the government agency responsible for the company registration (the "immatriculation au registre du commerce" — the "commercial register registration") and the industrial property protection (the trademarks, the patents, the designs).
  • Registration process: The company registration through the OMPIC involves: (a) the reservation of the company name (the "dénomination sociale"), (b) the deposit of the company's statutes (the "statuts") with the notary (the "notaire"), (c) the publication of the incorporation notice in the official bulletin (the "Bulletin Officiel"), (d) the registration in the commercial register (the "Registre du Commerce" — the "RC").
  • e-Registration — OMPIC Direct: The company may be registered online through the OMPIC Direct portal — the integrated e-registration system that connects the OMPIC, the税务局 (the DGI), and the CNSS.
  • Timeline: The standard company registration through the OMPIC Direct takes approximately 2 to 5 business days.

ICE — Tax ID (Identifiant Commun de l'Entreprise)

  • ICE — the unified company identifier: The ICE (Identifiant Commun de l'Entreprise — the Common Company Identifier) is the unique 15-digit identifier assigned to every business entity in Morocco. The ICE serves as the single identifier for the tax purposes (the DGI), the social security (the CNSS), the customs (the ADII), and the statistical reporting (the HCP).
  • Automatic issuance: The ICE is automatically issued upon the OMPIC registration through the OMPIC Direct system. The taxpayer does not need to apply separately for the ICE.
  • Use: The ICE must be included on all the tax returns, the invoices, the contracts, and the correspondence with the government agencies.

TVA Registration — Taxe sur la Valeur Ajoutée

  • Mandatory TVA registration: The company must register for the TVA (Taxe sur la Valeur Ajoutée — the Value Added Tax) when the annual taxable turnover exceeds MAD 500,000 for the goods or the trading activities, or MAD 200,000 for the services and the professional activities.
  • Voluntary TVA registration: The company with the turnover below the threshold may voluntarily register for the TVA to obtain the input VAT deduction (the "déduction de la TVA déductible" — the "deductible VAT deduction").
  • TVA rates: The standard TVA rate is 20%. The reduced rates apply: 14% (the fuel, the energy), 10% (the accommodation, the transport), 7% (the basic goods, the food), and 0% (the exports).
  • Filing: The TVA returns must be filed monthly (for the companies with the turnover > MAD 1 million) or quarterly (for the small businesses).

CNSS Registration

  • CNSS registration: The employer must register with the CNSS (Caisse Nationale de Sécurité Sociale) within 30 days of hiring the first employee. The registration is done through the CNSS en ligne portal.
  • Obligations: The employer must: (a) declare each employee within 8 days of the employment start (the "déclaration d'emploi" — the "employment declaration"), (b) calculate and remit the monthly contributions (the employee and the employer shares), (c) submit the annual payroll declaration (the "DADS — Déclaration Annuelle des Données Sociales").

Professional Tax — Taxe Professionnelle

  • Taxe professionnelle: The professional tax (the "taxe professionnelle") is the local business tax imposed on the individuals and the companies exercising the professional, the commercial, the industrial, or the craft activities in Morocco.
  • Calculation: The tax is calculated based on the rental value of the business premises (the "valeur locative des locaux professionnels" — the "rental value of the professional premises") and the number of the employees. The tax rate varies by the municipality.
  • Exemptions: The professional tax exemptions apply to: (a) the newly created companies — the exemption for the first 5 years, (b) the companies located in the CFC (Casablanca Finance City) zone, (c) the export-oriented companies.

Investment Charter 2024+ — New Incentive Framework

  • New Investment Charter: The Charte de l'Investissement 2024+ (the "Investment Charter 2024+") replaces the old investment charter (the "Charte de l'Investissement 2016") and introduces the new incentive framework for the domestic and the foreign investors.
  • Key incentives: (a) the tax credits for the qualifying investment projects (the "crédit d'impôt pour investissement" — up to 30% of the investment amount), (b) the reduced corporate income tax rate (the IS at 20% instead of 31%) for the qualifying companies, (c) the exemption from the import duties on the capital equipment, (d) the land subsidies for the strategic industrial projects.
  • Strategic sectors: The enhanced incentives are available for the investments in: (a) the renewable energy, (b) the automotive and the aerospace manufacturing, (c) the pharmaceuticals and the medical devices, (d) the digital economy and the AI, (e) the agri-food processing, (f) the tourism and the hospitality.
  • Conditions: The minimum investment amount of MAD 50 million applies for the major incentive package. The investor must sign the investment agreement (the "convention d'investissement") with the government.