Morocco: New Memorandum Regulating Tax Incentives Related to Offshoring Services

Morocco: New Memorandum Regulating Tax Incentives Related to Offshoring Services

- in Economy

Morocco: New Memorandum Regulates the Granting of Privileges Related to Offshore Offerings

The Prime Minister’s office has announced the issuance of a new circular outlining the conditions and mechanisms for benefiting from the advantages related to “Morocco Offshoring”, which came into effect on July 1, 2025. The circular details four main axes that include the scope of application, incentive measures, governance mechanisms, and transitional procedures, along with six annexes containing a list of covered activities, the charges related to integrated industrial platforms (P2I), and guidelines associated with tax incentives and grants.

The document affirms that Morocco, in line with the strategic vision of His Majesty King Mohammed VI, has positioned offshore services as a key driver for growth, job creation, and enhancement of international competitiveness. For more than two decades, Morocco has cemented its status as one of the world’s leading destinations in this sector.

In light of the ongoing global demand for digitized and outsourced services, Morocco continues to excel thanks to its strategic location, skilled workforce, advanced technological infrastructure, and improved business climate. Today, the sector is a significant source of added value, particularly with the rising prominence of high-tech services.

Amid the digital transformation occurring in the Kingdom, the government launched the “Digital Morocco 2030” strategy in September 2024, aimed at boosting the competitiveness of the national offering in the offshore sector, attracting major global technology firms, and supporting the production of Moroccan digital services.

The new framework of “Morocco Offshoring” is based on three fundamental axes: developing competencies according to international standards, providing modern infrastructure dedicated to the sector, and establishing a stable and competitive incentive system. These measures target encouraging the creation of permanent job opportunities, developing reception spaces, and enhancing training programs aligned with the needs of a rapidly evolving market, in close coordination with various stakeholders.

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