Morocco's Investment Charter (framework law No. 03-22 of 9 December 2022) can fund up to 30% of an industrial project through direct grants: common, territorial and sectoral premiums plus strategic projects. A dedicated SME scheme (decree No. 2-25-342) rolls out in 2026. The regional investment centre (CRI) is the single window; apply before investing.
If you plan to build or equip an industrial site in Morocco, the Investment Charter can reshape your financing plan. Enacted by framework law 03-22 (promulgated 9 December 2022), it replaced the 1995 charter with a system of direct investment premiums.
The four support mechanisms
| Mechanism | Target |
|---|---|
| Common premium | Projects above a high investment threshold (around MAD 50 million), with criteria on jobs created, gender, sustainability and local integration |
| Territorial premium | Least-developed provinces and prefectures — the rate rises with the territory's category |
| Sectoral premium | Priority sectors: industry, tourism, offshoring, etc. |
| Strategic projects | Very large projects, negotiated case by case with the State |
- Common premium — for projects above a high investment threshold (on the order of 50 MDH), with criteria on jobs, gender, sustainability and local integration;
- Territorial premium — higher rates in less-developed provinces;
- Sector premium — priority sectors including industry;
- Strategic projects — negotiated case by case with the State.
Premiums are cumulable up to 30% of the investment, on top of import duty exemption, favourable VAT treatment and business-tax exemption in the first years.
The SME scheme — the 2026 game changer
A dedicated scheme for small and medium enterprises, implemented by decree 2-25-342 with effective rollout in 2026, opens direct subsidies to projects far below the common-premium thresholds — highly relevant for a mid-size warehouse project. Companies in acceleration zones also keep a reduced 15% corporate tax (see free zones).
How to proceed
Quantify the project, contact your CRI (the single window that instructs files), verify eligibility with AMDIE — and file before investing: premiums apply to future projects. The property is part of the file: secure it in parallel via our industrial land or warehouses for sale, and see the financing guide for the debt side.
Frequently asked questions
What share of my project can the Charter fund?
Combined premiums can reach 30% of the amount invested, on top of classic exemptions: import duties, VAT and business tax in the first years.
Can an SME benefit from the premiums?
Yes: a dedicated SME scheme (decree No. 2-25-342), effective in 2026, opens grants well below the common premium threshold of around MAD 50 million.
Where do I apply?
At the regional investment centre (CRI), the single window, and with AMDIE to check eligibility. Apply before spending: premiums do not cover investments already made.
What corporate tax rate in an industrial acceleration zone?
A reduced 15% rate over a long period after start-up, reserved for companies located in these zones (former free zones).
Sources and verification
- Framework law 03-22 forming the Investment Charter (9 December 2022)
- Decree 2-25-342 — SME support scheme (rollout 2026)
- AMDIE — national investment agency
- Regional Investment Centres (CRI) — application window
- DGI — tax aspects
Regulations evolve: have your situation confirmed by the competent authority or an advisor (lawyer, notary, accountant) before any commitment.
Last updated: 1 August 2026 — Hangar Maroc.