Creating a SARL in Morocco: Everything You Need to Know
The SARL (Société à Responsabilité Limitée), equivalent to an LLC, is the most popular legal structure for businesses in Morocco. It offers limited liability protection, flexible management, and is suitable for both small businesses and growing companies.
Why Choose a SARL?
| Feature | SARL | Auto-Entrepreneur | SA |
|---|---|---|---|
| Liability | Limited to contributions | Unlimited personal | Limited to shares |
| Minimum capital | 1 MAD (symbolic) | None | 300,000 MAD |
| Number of partners | 1 to 50 | Solo only | 5 minimum |
| Management | Gérant(s) | Self | Board of directors |
| Accounting | Full accounting required | Simplified register | Full + auditor |
| Tax regime | IS (corporate tax) | Flat rate on revenue | IS |
Info
A SARL can be created by a single person, this is called a SARL AU (Associé Unique), the Moroccan equivalent of a single-member LLC.
Step-by-Step Registration Process
Step 1: Choose Your Company Name (Dénomination Sociale)
- Check name availability at the OMPIC (Office Marocain de la Propriété Industrielle et Commerciale)
- A Certificat Négatif is required and costs 230 MAD (online) or 170 MAD (in person)
- The certificate is valid for 60 days, you must complete registration within this period
- You can reserve up to 3 alternative names in case your first choice is taken
Step 2: Draft the Articles of Association (Statuts)
The statuts must include:
- Company name and registered address
- Business purpose (objet social)
- Share capital amount and distribution
- Names and contributions of each partner
- Management structure and powers of the gérant
- Duration of the company (usually 99 years)
- Rules for transferring shares
Tip
While templates are available online, it's strongly recommended to have a notary or legal professional draft your statuts, especially if there are multiple partners.
Step 3: Deposit the Share Capital
- Open a blocked bank account (compte bloqué) at any Moroccan bank
- Deposit the share capital, minimum is technically 1 MAD, but banks typically require at least 10,000 MAD to open a business account
- The bank issues a certificate of deposit (attestation de blocage de fonds)
- Funds are released after registration is complete
Step 4: Register with the CRI
As of 2026, the CRI (Centre Régional d'Investissement) operates as a single window for all business registrations:
Documents required:
- Certificat négatif from OMPIC
- Articles of association (statuts), signed and legalized
- Bank deposit certificate
- CIN copies of all partners and the gérant
- Declaration of conformity (déclaration de conformité)
- Power of attorney (if applicable)
- Lease agreement or property title for the registered address
- Model J form (inscription au registre de commerce)
Step 5: Publication in the Legal Gazette
Your company creation must be published in:
- A Journal d'Annonces Légales (legal announcements newspaper)
- The Bulletin Officiel (official gazette)
Cost: approximately 1,000–1,500 MAD total.
Step 6: Obtain Your Identifiers
After registration, you receive:
- RC (Registre de Commerce), commercial registry number
- ICE (Identifiant Commun de l'Entreprise), common business identifier
- IF (Identifiant Fiscal), tax identifier
- TP (Taxe Professionnelle), professional tax number
- CNSS affiliation number, for social security
Total Costs Breakdown
| Item | Estimated Cost |
|---|---|
| Certificat négatif | 230 MAD |
| Notary fees (statuts) | 2,000 – 5,000 MAD |
| Legal publications | 1,000 – 1,500 MAD |
| CRI registration fees | ~1,000 MAD |
| Stamp duties | ~200 MAD |
| Total estimate | 4,500 – 8,000 MAD |
Timeline
| Step | Duration |
|---|---|
| Certificat négatif | 1-2 days (online) |
| Bank account opening | 1-3 days |
| Statuts drafting | 2-5 days |
| CRI registration | 3-5 days |
| Legal publications | 5-10 days |
| Total | 2-4 weeks |
Tax Obligations for a SARL in 2026
Corporate Tax (IS)
| Net Profit | IS Rate |
|---|---|
| Below 100 million MAD | 20% |
| 100 million MAD and above | 35% |
VAT (TVA)
- 20% standard rate on most goods and services
- 10% reduced rate for specific sectors
- Monthly or quarterly declarations via Simpl
Other Taxes
- Taxe Professionnelle (business tax): based on rental value of business premises
- Contribution Sociale de Solidarité: applicable if net profit exceeds 1 million MAD
- Retenue à la source on employee salaries
Management and Governance
The SARL is managed by one or more gérants (managers):
- The gérant can be a partner or a third party
- The gérant has full authority to act on behalf of the company
- Partners meet at least once annually in a General Assembly
- Decisions require a majority vote (>50% of shares for ordinary decisions, >75% for extraordinary decisions)
Accounting Requirements
SARLs must maintain full accounting records:
- General ledger (grand livre)
- Journal entries for all transactions
- Annual financial statements (bilan, CPC, annexes)
- Mandatory electronic accounting as of 2026
- Digital archiving for 10 years minimum
Warning
As of 2026, all SARL companies must use certified accounting software and issue electronic invoices. Excel-based bookkeeping is no longer compliant.
SARL vs. Auto-Entrepreneur: Which to Choose?
| Criteria | Auto-Entrepreneur | SARL |
|---|---|---|
| Revenue limit | 500K/200K MAD | No limit |
| Liability | Personal | Limited to capital |
| Tax | 1-2% flat rate | 20% on profit |
| VAT | Exempt | Mandatory |
| Credibility | Moderate | High |
| Employees | Not allowed | Unlimited |
| Investment | Difficult to attract | Investors can join |
Choose AE if: You're starting small, testing a business idea, or freelancing solo.
Choose SARL if: You want liability protection, plan to grow, need to hire employees, or want to attract investors.
Frequently Asked Questions
Can a foreigner create a SARL in Morocco? Yes, foreigners can own 100% of a SARL. No local partner is required. You'll need a valid passport and proof of address (Moroccan or foreign).
What is the minimum capital for a SARL? Legally, the minimum is 1 MAD. However, banks typically require a higher deposit to open a business account, and a reasonable capital amount signals credibility to clients and partners.
Can I be both the gérant and the sole partner? Yes, this is the SARL AU (Associé Unique) structure, very common for solo entrepreneurs who want liability protection.
How long does it take to register a SARL? With the digital CRI process in 2026, registration typically takes 2 to 4 weeks from start to finish.
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