Offshoring in Morocco — Public Policy and Incentives Framework 2025–2030

Morocco has supported the relocation of service activities to its territory through a dedicated public policy since 2007. The current framework, Circular No. 15/2025 « Offre Offshoring Maroc », applies from 1 July 2025 to 31 December 2030. This page summarises the policy, the incentives available to companies that transfer offshoring activities to Morocco, and the practical points to consider before choosing a location.

Morocco’s Public Policy for the Offshoring Sector

In Moroccan public policy, offshoring (externalisation de services) refers to services delivered from Morocco to companies established abroad or in Morocco: customer contact centres, back-office processes, IT services, engineering and knowledge-based services. The stated objective of the state is to support the growth of the sector and to strengthen Morocco’s attractiveness as a destination for these activities. For European groups, Morocco is frequently described as a nearshore location, given its proximity to Europe and its multilingual workforce.

A framework renewed since 2007

The public offer for offshoring dates from 2007 and has been renewed and extended several times. The successive implementing circulars are Circular 5/2016, Circular 22/2020, Circular 8/2022 (applicable until 30 June 2025) and, currently, Circular No. 15/2025, in force since 1 July 2025. Compared with the previous framework, the circular replaces the training aid scheme with a training bonus, introduces an employment bonus and reorganises the governance of the scheme. The offer is part of the national Digital Morocco 2030 strategy.

Sector size and 2030 targets

According to figures presented by the Ministry of Digital Transition and Administrative Reform in January 2026, the sector counted about 148,500 stable jobs and generated MAD 26.22 billion in service exports at the end of 2024, with more than 1,200 international companies established in Morocco. The targets set for 2030 are close to MAD 40 billion in export revenue and 270,000 jobs.

Activities covered: CRM, BPO, ITO, ESO and KPO

The circular targets five families of activities:

• CRM (customer relationship management): contact centres, customer support and related services.
• BPO (business process outsourcing): back-office processes such as finance, human resources administration or claims processing.
• ITO (IT outsourcing): software development, application maintenance, infrastructure and cloud services.
• ESO (engineering services outsourcing): design, testing and technical engineering services.
• KPO (knowledge process outsourcing): analytics, research and other expertise-based services.

An indicative list of eligible activities is provided in annex 1 of the circular. The detailed eligibility criteria are set by the procedure manuals (annexes 3 to 6).

Governance of the scheme

The scheme is steered by a Steering Committee (COPIL) chaired by the Head of Government, which defines the strategic direction and evaluates the measures. A Technical Committee for Offshoring (CTO), headed by the government department in charge of digital transition, examines and approves eligible applications. A digital management platform (AGCTN) is planned.

Integrated offshoring platforms (P2I Offshoring)

Offshoring activities can be hosted in integrated industrial platforms (P2I Offshoring), built to a specification set out in annex 2 of the circular: flexible ready-to-use office space, high-standard telecommunications and shared services. Five P2I are operational, in Casablanca (including Casanearshore), Rabat and, as secondary platforms, Fès, Oujda and Tétouan. Four additional platforms are planned.

Offshoring Incentives in Morocco: Overview of the 2025–2030 Framework

The framework combines financial support linked to recruitment, tax measures on corporate income and on employees’ income, and infrastructure. The table below summarises each measure.

Measure	Benefit	Basis and period
Employment bonus (PAE)	17% of annual gross taxable income for each new stable direct job held by a new Moroccan recruit for at least 18 consecutive months, full time.	New in the 2025 framework (annex 5)
Training bonus (PAF)	3.5% of annual gross taxable income for each new Moroccan recruit, paid annually from the recruitment.	Replaces the former training aid, DAF (annex 6)
Corporate tax exemption	Full exemption from corporate tax (IS) for the first five consecutive financial years from the start of operations.	General Tax Code, art. 6-II-B-4°
Corporate tax: state contribution (AIS)	The state bears 56% of the IS rate after the exemption period, i.e. an effective rate of about 8.8% at the 20% standard rate.	Annex 4, until 31 December 2030
Employee income tax: state contribution (AIR)	The state contributes so that the income tax borne by each employee does not exceed 20% (or 10%) of gross taxable income.	Annex 3, until 31 December 2030
Infrastructure and one-stop shop	Ready-to-use real estate, telecommunications, shared services and administrative support in a P2I.	P2I only (annex 2)

Which Offshoring Incentives Apply Depending on the Location

The measures available depend on where the company is established. Four situations are distinguished: a company located within a P2I Offshoring; a company outside a P2I in a region that has none; a company in a secondary P2I (Fès, Oujda, Tétouan); and a company outside a P2I in a region that has one.

Measure	Within a P2I	Outside P2I, region without P2I	Secondary P2I	Outside P2I, region with a P2I
Training bonus (PAF)	Eligible	Eligible	Eligible	Eligible
Employment bonus (PAE)	Eligible	Eligible	Eligible	Eligible
Corporate tax exemption (5 years)	Eligible	Eligible	Eligible	Eligible
Corporate tax contribution (AIS)	Eligible	Eligible	Eligible	Not eligible
Employee income tax contribution (AIR)	Eligible20% ceiling	Eligible20% ceiling; 10% if additional criteria are met	Eligible10% ceiling	Not eligible
Infrastructure and one-stop shop	Eligible	Not eligible	Eligible	Not eligible

Eligibility is always subject to the criteria set by the procedure manuals for each measure.

Employment and Training Bonuses (PAE and PAF)

The employment bonus (PAE) is a new measure of the 2025 framework. It equals 17% of the annual gross taxable income for each new stable direct job created and held by a new recruit of Moroccan nationality for at least 18 consecutive months, on a full-time basis. It cannot be combined with another employment premium granted by a state scheme.

The training bonus (PAF) equals 3.5% of the annual gross taxable income for each new Moroccan recruit, paid annually from the recruitment. It is subject to an eligibility certificate valid for one year, issued by the CTO. It cannot be combined with the special training contracts (CSF) of the OFPPT or with ANAPEC programmes. Remaining credits under the former training aid (Circular 08/2022) can still be used within the limit of the balance.

Both bonuses apply in every location, inside or outside a P2I. Their calculation relies on payroll data: recruitment dates, gross taxable income and employment duration, which must be documented in the payroll records and CNSS declarations. See our guide to payroll management in Morocco.

Corporate Tax: Five-Year Exemption and State Contribution (AIS)

Companies carrying out service outsourcing activities are exempt from corporate tax for their first five consecutive financial years from the start of operations (General Tax Code, art. 6-II-B-4°, introduced by the 2020 Finance Law and maintained in the 2026 edition). This exemption is a provision of the tax code: it does not depend on the circular and applies inside or outside the P2I, provided the activities comply with the applicable texts.

After the exemption period, the state contribution (AIS) covers 56% of the corporate tax rate. At the standard rate of 20% (art. 19 of the General Tax Code, 2026 edition), the effective charge is about 8.8% (20% × (1 − 56%)). The measure applies until 31 December 2030 and is not available to companies established outside a P2I in a region that has one.

Eligibility depends on criteria set in the procedure manual (annex 4): the share of turnover generated by service exports and net job creation over four years, with thresholds that vary by segment (see the indicative thresholds below). See also our tax guide for foreign companies in Morocco.

Employee Income Tax: State Contribution (AIR)

Under the AIR, the state contributes so that the income tax borne by each employee does not exceed 20% of gross taxable income, or 10% in secondary P2I and, under specific criteria, in regions without a P2I. The mechanism operates as a refund to the employer: income tax is withheld at the normal scale and the difference is then reimbursed. The measure applies until 31 December 2030 and cannot be combined with other support schemes.

Eligibility criteria (annex 3) include a minimum share of turnover from service exports and a minimum headcount that varies by segment. The 10% ceiling requires additional criteria on the export share and on net job creation over four years. The indicative thresholds are set out in the next section.

Indicative Eligibility Thresholds (To Be Confirmed)

The table below lists the thresholds applied to the corporate tax contribution (AIS) and to the employee income tax contribution (AIR). They come from the previous procedure manuals (Circulars 5/2016 and 8/2022) and are shown as an indication of the order of magnitude expected under the 2025 framework.

Criterion	Measures concerned	Segment	Indicative threshold
Share of turnover from service exports	AIR, 20% ceiling	All segments	20% in years 1 and 2; 50% in year 3; 70% in year 4
Minimum headcount	AIR, 20% ceiling	CRM	100 employees
Minimum headcount	AIR, 20% ceiling	BPO, ITO, ESO, KPO	20 employees
Share of turnover from service exports	AIR, 10% ceiling; AIS	All segments	80%, or 70% if the remaining share is subcontracted to local companies
Net job creation over four years	AIR, 10% ceiling; AIS	CRM	300 jobs
Net job creation over four years	AIR, 10% ceiling; AIS	BPO, ITO	100 jobs
Net job creation over four years	AIR, 10% ceiling; AIS	ESO, KPO	50 jobs

Infrastructure and One-Stop Shop in the P2I

Companies located in a P2I Offshoring (including secondary P2I) benefit from infrastructure and services defined in the specification of annex 2:

• flexible, ready-to-use real estate at competitive costs;
• high-standard telecommunications, with service-level agreements;
• shared services: utilities, catering, transport, security and business centre;
• a one-stop shop for incorporation (by-laws, residence permits, recruitment of foreign staff), support to obtain the incentive measures, e-government assistance (CNSS, DGI) and document legalisation by a municipal branch on site.

Relocating an Offshoring Activity to Morocco: Main Steps

Points of Attention Before Choosing a Location

Accounting, Payroll and Tax Compliance for an Offshoring Entity

An offshoring subsidiary has the same obligations as any company established in Morocco: bookkeeping and financial statements, payroll and CNSS declarations, tax filings and, above certain thresholds, a statutory audit. In addition, the incentive files rely on reliable payroll and accounting records covering several years. Synergie Experts assists foreign-owned companies in Casablanca with these obligations.

Frequently Asked Questions

What is offshoring in Morocco?

In Moroccan public policy, offshoring covers services delivered from Morocco to companies established abroad or in Morocco: CRM, BPO, ITO, ESO and KPO. A dedicated public offer has supported these activities since 2007.

Which incentives apply to an offshoring company in Morocco?

Under Circular No. 15/2025, in force from 1 July 2025 to 31 December 2030, the measures are an employment bonus (17% of annual gross taxable income per new stable job), a training bonus (3.5% per new Moroccan recruit), a state contribution to corporate tax (56% of the tax rate), a state contribution capping employees’ income tax at 20% or 10%, and access to dedicated platforms (P2I) with a one-stop shop. In addition, the General Tax Code provides a five-year corporate tax exemption for qualifying service outsourcing activities.

Is there a corporate tax exemption for offshoring companies in Morocco?

Yes. Article 6-II-B-4° of the General Tax Code provides a full corporate tax exemption for the first five consecutive financial years from the start of operations, inside or outside the P2I. After this period, the state contribution covers 56% of the corporate tax rate, which corresponds to an effective rate of about 8.8% at the 20% standard rate, subject to eligibility criteria.

Do the incentives apply outside the integrated platforms (P2I)?

Partly. The employment bonus, the training bonus and the five-year corporate tax exemption apply regardless of location. The corporate tax and income tax state contributions are available outside a P2I only in regions that have no P2I. Infrastructure and one-stop shop services are reserved for companies located in a P2I.

What eligibility thresholds apply to the corporate tax and income tax contributions?

Under the previous procedure manuals, the thresholds were a share of service-export turnover (20% to 70% depending on the year for the 20% income tax ceiling; 80%, or 70% with local subcontracting, for the 10% ceiling and the corporate tax contribution), a minimum headcount (100 for CRM, 20 for other segments) and, for the 10% ceiling and the corporate tax contribution, net job creation over four years (300 for CRM, 100 for BPO and ITO, 50 for ESO and KPO). These figures must be confirmed against the 2025 procedure manuals.

Can the offshoring incentives be combined with other support schemes?

In principle no. The measures cannot be combined with other state support schemes for investment. The training bonus cannot be combined with OFPPT special training contracts or ANAPEC programmes, and the employment bonus cannot be combined with another state employment premium.

When must an application for the bonuses be filed?

Files relating to year N are submitted between 31 March and 31 May of year N+1. The first year of application of the 2025 framework is financial year 2025, with files filed between 31 March and 31 May 2026.

Sources

• Circular No. 15/2025 « Offre Offshoring Maroc » and annexes: Ministry of Digital Transition and Administrative Reform.
• General Tax Code, 2026 edition: Directorate General of Taxes (DGI).
• Sector figures and 2030 targets, January 2026: press coverage of the national meeting on the renewal of the offshoring offer.