Morocco Offshoring Circular 2025
A clear summary of the new government circular: IR/IS tax advantages, employment and training grants, P2I and eligibility conditions.
The key figures to remember
A circular serving "Digital Morocco 2030"
In the continuation of the "Digital Morocco 2030" strategy, the Moroccan Government strengthened the incentive framework for offshoring high-value-added digital services. The goal: to position the Kingdom as a reference destination for tech centers, BPO/ITO and engineering.
The circular specifies the tax advantages (IR, IS), the employment and training grants, and the eligibility conditions tied to the P2I Offshoring platforms and regions. It builds on Morocco's strengths: a geographical position at the gateway to Europe, multilingual human capital and competitive infrastructure.
"Morocco stands out as one of the most attractive offshoring destinations in the world."
— 2025 Offshoring Circular, Government of the Kingdom of Morocco
What the circular provides
Income Tax (IR) advantages
The State contributes to cap IR at 20% of gross taxable income in Casablanca and Rabat, and at 10% in secondary regions with P2I Offshoring (Fès, Oujda, Tétouan).
Corporate Tax (IS) coverage
The State covers 56% of IS for eligible companies, bringing the effective rate to around 11% (versus 25% under the standard regime).
Employment grant (PAE) & training grant (PAF)
A grant of 17% of gross annual salary for each new hire (18 months minimum, full-time), complemented by a 3.5% grant dedicated to continuous training.
P2I Offshoring & one-stop shop
The Integrated Industrial Platforms (Casablanca, Rabat, Fès, Tétouan…) offer 'world class' infrastructure and a one-stop shop to accelerate setup.
Who can benefit?
- High-value-added digital services companies (development, BPO/ITO, engineering).
- Setting up in a P2I Offshoring to benefit from the full framework (IR, IS, grants, one-stop shop).
- Outside P2I: possible access to employment (17%) and training (3.5%) grants.
- Advantages valid until December 31, 2030, with evaluation by the Steering Committee (COPIL).
How to benefit with VOID
VOID supports international companies in their setup in Morocco, from the eligibility audit to the operational run. Discover our Nearshore & Offshoring Morocco offer.
Audit & eligibility
Analysis of your project, the setup model and the applicable tax advantages.
File preparation
Preparation and submission of files (Annexes 3-6 of the circular) to the relevant authorities.
Setup
Legal creation, recruitment, technical infrastructure and team onboarding.
Run & compliance
Payroll/CNSS management, IR/IS declarations and P2I compliance reporting.
Frequently asked questions
What is the 2025 Offshoring Circular?
It is the Moroccan government framework governing incentives for offshoring high-value-added digital services, in the continuation of the 'Digital Morocco 2030' strategy. It specifies the tax advantages (IR, IS), the employment and training grants, and the eligibility conditions (P2I, regions, duration).
What are the main tax advantages?
An IR cap reduced to 20% (Casablanca/Rabat) or 10% (secondary regions), a 56% coverage of IS, an employment grant of 17% of gross annual salary and a training grant of 3.5%. These advantages are valid until December 31, 2030.
Is it mandatory to set up in a P2I Offshoring?
No. Setting up in a P2I gives access to the full framework (IR, IS, grants, one-stop shop, infrastructure). Outside P2I, companies can still benefit from the employment (17%) and training (3.5%) grants, and depending on the region, from IR/IS advantages.
How can VOID support me?
VOID supports international companies in their setup in Morocco (dedicated squad, competence center or autonomous subsidiary): eligibility audit, preparation of tax advantage files, recruitment, technical infrastructure and compliance. Discover our Nearshore & Offshoring Morocco offer.
Benefit from the 2025 Offshoring Circular with a local partner
Free eligibility audit, preparation of tax advantage files and turnkey setup.
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