The SARL (Limited Liability Company) is the most suitable legal form for MRE wishing to create a business in Morocco. Symbolic minimum capital of 1 DH, limited liability, flexible management: here's how to create your SARL from abroad, step by step.
Costs & fees
| SARL formation (RC + trading licence) | 3000 à 8000 DH | Via CRI or accountant |
| Minimum share capital | 1 DH (no minimum) | Recommended: 10,000+ DH |
| Chartered accountant | 5000 à 15000 DH/an | Bookkeeping + tax returns |
| Registered office | 3000 à 10000 DH/an | If no own premises |
Timeline
Choose the appropriate legal structure
The SARL is the most commonly used form by MRE: symbolic minimum capital of 1 DH (but 10,000 DH recommended for credibility), 1 to 50 shareholders, liability limited to contributions, flexible management. The SA (Public Limited Company) is reserved for larger projects (min capital 300,000 DH). Self-employment suits very small projects. The SARL-AU (single shareholder) is ideal if you are setting up alone. Also consider governance: who will be the designated manager if you don't return to Morocco immediately?
💡 Tip — Choose a trusted manager residing in Morocco for day-to-day procedures. The power of attorney must be specific and limited to necessary acts.
Draft and sign the articles of association
The SARL articles of association define the corporate purpose, capital, share distribution, management and transfer rules. For capital below 100,000 DH, the articles can be drafted privately (without notary). Above this amount, a Moroccan notary is required. If you cannot travel, the articles can be signed remotely via a notarised and legalised power of attorney. Have the articles drafted by a Moroccan lawyer or chartered accountant to avoid errors.
💡 Tip — Be precise in the corporate purpose — it determines what your company can legally do. An overly broad purpose may complicate obtaining certain licences.
Register with the Commercial Registry
Registration is done at the competent Commercial Court registry or via the directinfo.ma portal. Since 2020, digital filing is possible in certain cities. Required documents: signed articles, deed of manager appointment, copy of national ID or passport of shareholders and manager, company domiciliation certificate (registered office), negative certificate (proof that the trade name is available — obtained from ompic.ma). Registration is generally obtained within 3 to 7 days.
💡 Tip — Check the availability of your trade name on ompic.ma before drafting the articles — a name already taken would force you to start over.
Open the professional bank account
A professional bank account is essential for conducting company transactions. Choose a Moroccan bank with branches in Europe if possible (Attijariwafa, BMCE, CIH) — this facilitates exchanges. You will need: RC extract, articles of association, national ID or passport of manager, bank domiciliation form. For companies with foreign capital, open a convertible currency account that will allow dividend repatriation.
💡 Tip — Open your account with a bank that offers high-quality online banking services — you will manage your account from abroad, so the quality of the online interface is crucial.
Obtain tax identifiers
After registration, you must register the company with the General Tax Directorate (DGI) to obtain: the Tax Identifier (IF), the Common Business Identifier (ICE — mandatory on all invoices), and VAT registration if you are liable. These procedures are done on tax.gov.ma or directly at the local DGI office. Without ICE on your invoices, you are in tax breach. Also plan for CNSS membership for your future employees.
💡 Tip — The ICE is mandatory on all your invoices from the first one. Don't wait until you have a client to regularise — penalties are significant.
In depth
The Regional Investment Centre (CRI) is your one-stop shop for creating a SARL. Since the reform, the entire process can be completed within a week via the CRI. MRE can create a SARL remotely via power of attorney. The SARL tax regime: unified corporate tax at 20% for net taxable profit below 100,000,000 DH; 35% above (LF2026, unified rate since the progressive LF2023 reform). Export sectors benefit from 5 years of total exemption then reduced rate. Crucial advice: choose your chartered accountant carefully, they are your key partner in Morocco. They handle bookkeeping, tax returns, CNSS contributions, and often administrative procedures.
❌ Common mistakes to avoid
- ✕Forgetting the ICE on first invoices — tax breach with penalties
- ✕Neglecting formal domiciliation of the registered office — without a legal seat, the company doesn't exist
- ✕Not planning bookkeeping from startup — delays in bookkeeping lead to tax fines
🔗 Official links and resources
❓ Frequently asked questions
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