🇲🇦New Government Circular 2025

Nearshore Offshoring Morocco
Your Tech Hub in Casablanca

Set up your development team in Morocco with VOID. Benefit from the tax advantages of the "Digital Morocco 2030" Strategy: IR/IS reductions, employment & training grants. Dedicated squad, autonomous subsidiary or R&D center.

Context: The "Digital Morocco 2030" Strategy

In September 2024, the Moroccan Government launched the "Digital Morocco 2030" Strategy, aiming to position the Kingdom as the reference destination for high-value-added digital services offshoring.

This strategy aligns with the enlightened Vision of His Majesty King Mohammed VI, who has made the Offshoring sector a strategic lever for growth, qualified job creation, and international influence.

"Morocco, with its privileged geographical position at the gateway to Europe and at the crossroads of African markets, its multilingual and qualified human capital, its competitive technological infrastructures, stands out as one of the most attractive destinations in the world."

— Circular n°/2025, Government of the Kingdom of Morocco

The 3 Pillars of Morocco Offshoring Offer

1

Talent Pool

50,000+ qualified developers, continuous training, reference engineering schools (ENSIAS, INPT, UM6P).

2

P2I Infrastructure

Integrated Industrial Platforms dedicated to Offshoring: Casablanca Shore, Rabat Technopolis, Fès Shore, Tétouan Shore.

3

Incentive Framework

IR/IS tax benefits, employment grants (17%), training grants (3.5%), one-stop shop, valid until 12/31/2030.

Why Choose VOID as Your Implementation Partner?

Setting up in Morocco alone presents operational, legal and cultural challenges. VOID supports you from A to Z to maximize your success.

ChallengeSolo ImplementationWith VOID
Local recruitment 3-6 months, unknown CVs, quality risk Operational squad in 6-8 weeks
Technical infrastructure Servers, licenses, DevOps to set up Turnkey infrastructure (AWS, CI/CD, VPN)
Legal compliance CNSS, IR, IS, payroll, lawyer to hire VOID shares its partners (accountants, lawyers, HR)
Cultural management High turnover risk (20-30%) Team managed by VOID (95% retention rate)
Obtaining tax benefits Complex file, CTO, P2I compliance VOID prepares and submits files (Annexes 3-6)
Time-to-Market 6-12 months before being operational Productive squad from week 8

Our 3 Implementation Models

From the most flexible to the most autonomous model, VOID adapts to your strategy.

1

Squad as a Service

VOID recruits, trains and manages a team 100% dedicated to your project. You keep technical direction, we handle operations.

Stack: React/Next.js, Drupal, Node.js, Mobile (React Native)
Size: 3 to 20 people
Commitment: 12 months minimum
Tax benefits: IR/IS reduction applied by VOID
✓ Ideal to test nearshore without heavy commitment
2

Dedicated Competence Center

Opening of a Moroccan legal entity with your brand. VOID ensures recruitment, payroll, infrastructure and operational management.

Location: P2I Offshoring Casablanca (one-stop shop eligible)
Brand: Offices under your brand (e.g. "YourBrand Morocco")
Employment grant: 17% of gross annual salary reimbursed by the State
Training: 3.5% grant for each new hire
✓ Ideal to assert your brand presence in Morocco
FULL AUTONOMY
3

Autonomous Subsidiary

Creation of your own Moroccan subsidiary with full legal, operational and cultural autonomy. VOID supports you in initial setup, then you manage freely.

Legal creation: SARL/SA in your name (100% foreign capital possible)
Full control: You recruit, manage, define the culture
VOID setup: 12-16 weeks (legal, tax, HR, infrastructure)
Tax benefits: You manage IR/IS files directly (VOID trains your teams)
✓ Ideal for long-term strategy and strong Moroccan identity

Concrete Tax Benefits (2025-2030)

The 2025 Offshoring Circular offers exceptional tax reductions for companies established in P2I Offshoring or secondary regions.

20%
IR Cap (Casablanca/Rabat)

The State contributes so that Income Tax does not exceed 20% of gross taxable income (instead of 38%).

10%
IR Cap (Secondary Regions)

For P2I Offshoring in Fès, Oujda, Tétouan, the IR cap is reduced to 10% (exceptional advantage).

56%
IS Coverage

The State covers 56% of Corporate Tax, resulting in an effective rate of approximately 11% (instead of 25%).

17%
Employment Grant

Grant of 17% of gross annual salary for each new Moroccan hire (18 months min, full-time).

+ Training Grant (PAF)

The State contributes up to 3.5% of gross annual salary for each new hire, paid annually to fund continuous training (certifications, upskilling, languages).

Validity of all these benefits: until December 31, 2030.

FAQ Offshoring Morocco 2025

What is the difference between nearshore and offshore?
Nearshore refers to outsourcing to a country close geographically and culturally. Morocco for Europe means max 1h time difference (GMT+1), daily direct flights (Paris-Casablanca 3h), and French/English-speaking work culture. Classic offshore (India, Philippines) involves 5-8h time difference, making synchronous collaboration difficult.
Can we create a 100% autonomous subsidiary in Morocco?
Yes, absolutely. VOID supports you in creating a Moroccan subsidiary (SARL or SA) with full legal and operational autonomy. You can be 100% shareholder (foreign capital allowed), recruit directly, define your company culture, and manage your teams freely. VOID handles initial setup (legal creation, tax, HR, infrastructure) in 12-16 weeks, then you pilot your center independently. You benefit from 2025 Circular tax advantages by managing files yourself (VOID trains your teams on procedures).
How long to have an operational team?
With VOID, a squad of 5-10 developers is operational in 6 to 8 weeks: sourcing, technical interviews, onboarding, infrastructure (VPN, CI/CD, tools). For an autonomous subsidiary, expect 12 to 16 weeks (legal creation, first batch recruitment, local management training included).
Is Morocco GDPR compliant for hosting European data?
Morocco has law 09-08 on personal data protection, supervised by the CNDP (National Commission for Personal Data Protection Control). The CNDP is aligned with European standards. An Adequacy Decision with the EU is under negotiation. Meanwhile, data transfers to Morocco are possible via Standard Contractual Clauses (SCC) or Binding Corporate Rules (BCR). VOID helps you implement these mechanisms.
Can we benefit from tax advantages outside P2I Offshoring?
Yes, partially. According to Article II-2 of the Circular, companies outside P2I can benefit from:
  • Employment Grant (PAE): 17% of gross annual salary
  • Training Grant (PAF): 3.5% of gross annual salary
Companies in regions without P2I (e.g. Marrakech, Tangier) can also benefit from IR and IS advantages. However, only P2I offer the one-stop shop and "world class" infrastructure.

Ready to Set Up Your Team in Morocco?

VOID supports you from A to Z: free audit, sourcing, legal setup, tax benefits, and operational management. Let's discuss your project.

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