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Marrakech – The Moroccan government has officially published a comprehensive circular detailing the operational framework for the country’s renewed “Morocco Offshoring Offer,” forming a key phase in executing the Digital Morocco 2030 strategy launched in September 2024.
Issued by the Head of Government’s office, the circular establishes conditions and procedures for granting benefits under the new offshoring initiative. The framework takes retroactive effect from July 1 and represents the operational deployment of the offshoring sector contract program signed during the digital strategy launch.
The initiative targets ambitious growth objectives, aiming to create 130,000 additional stable direct jobs, with 50,000 positions expected by 2026. The program seeks to generate MAD 40 billion ($4 billion) in revenue, with MAD 25 billion ($2.5 billion) projected for 2026.
The circular defines offshoring as “the relocation of certain business activities or processes to the Kingdom of Morocco, given the availability of qualified human resources and competitive costs.” Five key sectors fall under the framework’s scope.
Information Technology Outsourcing (ITO) covers infrastructure management, software development, and application maintenance. Customer Relationship Management (CRM) includes reception services, telemarketing, complaint management, debt collection, and digital services. Business Process Outsourcing (BPO) encompasses administrative functions and specific business operations.
Engineering Services Outsourcing (ESO) focuses on engineering and research, and development activities. Knowledge Process Outsourcing (KPO) includes market studies, data analytics, specialized publishing, and legal outsourcing services.
The framework establishes Integrated Industrial Platforms dedicated to Offshoring (P2I Offshoring) as specialized zones exclusively reserved for sector activities.
These platforms are located near major urban centers and feature flexible real estate offerings, single administrative windows, and shared services including telecommunications, catering, transportation, maintenance, security, and financial services.
Installation requests within these platforms are processed within five working days, or 25 days when requiring review by the Technical Offshoring Committee. The streamlined procedures aim to facilitate rapid business establishment and operational launch.
Morocco introduces new incentives valid through 2030
The government has introduced a comprehensive incentive package valid until December 31, 2030. Income tax burden is capped at 20% of gross taxable income per individual in main P2I platforms, while secondary platforms in Fez Shore, Oujda Shore, Tetouan Shore, and future zones offer a reduced rate of 10% under specific conditions.
Corporate tax benefits include the state covering 56% of the standard corporate tax rate for eligible companies. Employment incentives provide a prime equal to 17% of annual gross taxable income for each new stable direct job created and filled by new Moroccan recruits for a minimum of 18 consecutive months at full-time status.
Training support offers state contribution through a prime of 3.5% of annual gross taxable income for each new Moroccan recruit, paid annually for five years from the recruitment date during the framework’s validity period. The employment prime cannot be combined with other employment incentives from different state investment support mechanisms.
Companies operating offshoring activities outside P2I platforms maintain access to employment and training primes. Businesses in regions without dedicated P2I platforms also benefit from income tax and corporate tax advantages alongside the standard incentives.
The governance structure centers on two key bodies overseeing implementation and monitoring. The Steering Committee, chaired by the Head of Government, handles strategic guidance, arbitration, and P2I compliance oversight. The Technical Offshoring Committee, led by the Digital Transition Authority, manages incentive instruction, P2I monitoring, and proposed adjustments.
The Steering Committee, supported by the Technical Offshoring Committee, reserves the right to evaluate offshoring incentive measures. Based on evaluation conclusions, the Steering Committee will determine the relevance of renewing or discontinuing these measures.
Transitional provisions accommodate companies currently in the installation process, allowing them to benefit from the measures under specific conditions, including convention signing or lease agreements. A digital component will enhance accessibility through an online platform centralizing requests and administrative follow-up.
The renewed framework capitalizes on Morocco’s geographic, human, and technological advantages to attract international players in the digital and outsourced services sector.
The initiative represents a pivotal moment in the country’s digital industrialization strategy, positioning offshoring as a sustainable vector for job creation, skill development, and technological sovereignty.
The circular includes six annexes containing indicative lists of offshoring activities, dedicated P2I specifications, and procedural manuals for fiscal incentives and primes. The comprehensive documentation ensures clear implementation guidelines for all stakeholders in the offshoring ecosystem.
