Incentive framework for investment

Customs measures :

  • General regime : investment charter
    • Customs duties:
      Capital goods, machinery and equipment eligible for the advantages of the Charter are subject to import duty of 2.5% ad valorem. Parts, spares and accessories are eligible for advantages of the Charter are subject to import duty of 10% ad valorem.

    • Value Added Tax:
      are exempted from the value added tax on importation, capital goods to be included in an immobilization account and giving right to deduction under section 17 of the Law on VAT 30-85, imported directly by taxpayers.

  • Specific scheme: large investments
  • Companies eligible for this scheme can benefit under agreements to be concluded with the government, from exemption from importation duties, value added tax and parafiscal tax on imports of capital goods equipment, materials and tools needed for their project and imported directly from the companies or on their behalf.
    This exemption is also extended to parts, spare parts and accessories, together with imported capital goods, machinery and equipment they are intended for them.

    • Conditions for benefitting of this scheme and obligations of investors
      • Invest an amount equal to or greater than two hundred (200) million dirhams
      • Carry out investment within thirty six (36) months from the date of signing of the said agreement
      • The goods having thus benefited from the exemption of import duties and taxes may not, for a period of five (5) years from the date of importation, be subject to sale, transfer or receive other uses than those for which they were acquired or imported, unless expressly authorized.



 
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