Tanger Free Zone (TFZ) — Export Free Zone in Tangier
5-Year IS Exemption · 20% IS for Life · 0% VAT · 0% Customs Duties
Tanger Free Zone is Morocco's premier export free zone, strategically located near Tanger Med Port. It offers exceptional tax advantages: full IS exemption for 5 years then 20% for life, VAT and customs duties exemption, free currency exchange and capital repatriation for foreign investors.
TFZ: Morocco's Premier Export Free Zone
Established to attract export-oriented industrial investment, the Tanger Free Zone (TFZ) spans 345 hectares strategically located minutes from Tanger Med Port, Africa's largest port. With over 120 companies and 8,000 direct jobs, TFZ is the ideal ecosystem for manufacturers looking to produce in Morocco and export to Europe, Africa, and the Americas.
345 hectares
Area
120+
Companies
8,000+
Jobs
500M USD
Investment
Corporate Tax (IS) Exemption
The TFZ tax regime is one of the most advantageous in Morocco. Here are the exemption details:
Phase 1: Full Exemption (5 years)
During the first 5 years of activity, your company is fully exempt from Corporate Tax (IS = 0%). No tax is due, allowing you to reinvest all profits.
Phase 2: Preferential Rate for Life (20%)
After the exemption period, you benefit from the reduced 20% rate for life — the 2026 common law rate applicable to all companies with taxable profit below 100 million dirhams. This is the lowest rate in Morocco for a free zone.
Minimum Contribution
During the exemption period, the minimum contribution is set at 0.25% of turnover. After exemption, the normal rate of 0.50% applies.
VAT and Customs Duties Exemption
TFZ offers an ultra-advantageous customs and tax regime for import/export operations:
Import and Export VAT: 0%
All imports of raw materials, equipment, and goods are VAT-exempt. Exports are also exempt, making your products more competitive on international markets.
Customs Duties: 0%
Total exemption from customs duties on equipment, tools, raw materials, and semi-finished products imported for free zone activities.
Suspensive Regime
Goods can be stored, processed, and re-exported without any taxation. The suspensive regime enables optimal cash flow management.
Investment Subsidies and Support
The Moroccan government and zone authorities offer several investment support mechanisms:
Investment Premium
Subsidy of up to 20% of investment cost for strategic projects, within the limits set by the Investment Charter.
Subsidized Training
Partial or full coverage of professional training costs for your local workforce through OFPPT and sectoral programs.
Equipped Infrastructure
Serviced land, roads, water, electricity, and fiber optic networks included. Direct access to Tanger Med Port services.
Currency Freedom and Capital Repatriation
For foreign investors, TFZ guarantees total freedom of capital movement:
- Total freedom to transfer profits and dividends abroad without any restrictions or prior authorization
- Free repatriation of invested capital and capital gains at any time
- No exchange controls on current operations — freely manage your international financial flows
- Unrestricted foreign currency bank accounts, facilitating your international transactions
- Investment protection guaranteed by bilateral agreements signed by Morocco with over 70 countries
Priority Business Sectors
How to Set Up in TFZ?
Feasibility Study
Analysis of your investment project, eligibility for tax benefits, and export market research. Our firm supports you through this phase.
Admission File
Preparation and submission of the application to Tanger Free Zone: business plan, articles of association, financial documents. Average approval time: 4-8 weeks.
Company Registration
Formation of your Moroccan company (SARL, SAS, or SA) in 5-10 days. Bank account opening and tax ID acquisition.
Operational Setup
Premises development, recruitment, equipment installation, and business launch with all tax benefits active.
Frequently Asked Questions — Tanger Free Zone
What is the IS rate after the 5-year exemption in TFZ?
After the full 5-year exemption period, the applicable IS rate at TFZ is 20% for life — the 2026 common law rate. This is the most competitive rate in Morocco for a free zone, enabling optimal long-term tax planning.
Can I sell on the local market from TFZ?
Yes, TFZ allows up to 30% of your revenue on the local market. Local sales are subject to common law duties and taxes, but this does not affect your free zone status as long as you respect the 70% export threshold.
What are the conditions for foreign investors?
No restrictions: foreign investors can hold 100% of their company's capital at TFZ. The minimum capital required is 5 million dirhams, with a commitment to create at least 20 jobs.
How do I repatriate my profits to my home country?
Profit repatriation is completely free and unrestricted. Simply submit a transfer order to your bank with accounting documents. No authorization from the Exchange Office is required.
Ready to Invest in Tanger Free Zone?
Our chartered accounting firm supports you from A to Z: feasibility study, company formation, tax optimization, and ongoing accounting support.
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