Navigating Morocco's Free Trade Zones (ZAI)
A complete guide to the Zones d'Accélération Industrielle and their export tax benefits.
The ZAI (formerly Free Zones) offer a 5-year total exemption on IS, followed by a permanent 15% rate, provided 70%+ of production is exported. Key zones include MidParc (Aerospace) and TFZ (Automotive).
Key Figures & Data
| Metric | Value |
|---|---|
| Initial IS Exemption | 5 Years |
| Standard Cap | 15% |
Frequently Asked Question
Can I sell locally from a ZAI?
Yes, but local market sales cannot exceed 30% of total turnover and are subject to standard import duties and TVA upon exiting the zone.