Contact centres, IT services, engineering, outsourced administrative and financial functions: offshoring is one of Morocco’s most dynamic export sectors. The State supports it with a renewed incentive offer, governed since 1 July 2025 by Head of Government circular No. 15-2025.
What the Offshoring Morocco offer provides
The incentives mainly take the form of support and grants paid by the State, subject to eligibility conditions set out in the procedure manuals annexed to the circular.
Tax-related support
| Benefit | Principle |
|---|---|
| Corporate income tax benefit | The State covers part of the corporate tax, up to 56% of the rate, for companies located in dedicated platforms or in regions without one |
| Income tax benefit (20%) | Refund of the part of employees’ income tax exceeding 20% of their gross taxable income |
| Income tax benefit (10%) | Same mechanism with a 10% threshold, in certain secondary platforms (notably Fez, Tetouan and Oujda) |
Employment and training grants
- Employment grant: 17% of annual gross taxable income for each new stable full-time job held by a Moroccan national for at least 18 consecutive months.
- Training grant: 3.5% of annual gross taxable income for each new Moroccan recruit, paid each year while the circular is in force.
These grants are reviewed by a dedicated technical committee, under the supervision of a steering committee chaired by the Head of Government.
The tax rules that apply alongside
The State’s offer does not replace ordinary tax rules. An offshoring company remains subject to:
- corporate income tax, at 20% for profit below MAD 100 million. See our article on corporate income tax in 2026;
- income tax withheld on salaries, on the progressive scale;
- VAT: exported services, used abroad, are in principle exempt with the right to deduct. The company recovers VAT paid on its purchases, which may create a VAT credit refundable under conditions.
The sensitive point: transfer pricing
Most offshoring companies work for their own group. Their remuneration, often calculated on a cost-plus basis, must comply with the arm’s length principle. We explain these rules in our article on transfer pricing.
Choosing location and structure
- Integrated industrial platforms dedicated to offshoring or a region without a platform: the location determines some of the grants.
- Casablanca Finance City status or industrial acceleration zone: separate regimes that cannot be combined with every benefit; compare before choosing.
- Subsidiary or branch: for a long-term activity, a subsidiary is generally preferred. See our comparison.
In short
- Circular No. 15-2025 has governed the Offshoring Morocco offer since 1 July 2025.
- Support on corporate tax and employees’ income tax, an employment grant of 17% and a training grant of 3.5% of gross taxable income.
- Ordinary tax rules alongside: 20% corporate tax, VAT exemption with right to deduct on exports.
- Transfer pricing is the main point to watch.
Ascensu supports service companies setting up in Morocco, from incorporation to accounting, tax and payroll follow-up.
Official sources
This article is provided for general information, as at its publication date. It is not personalised advice: the rules change and every situation must be reviewed on its own facts.