Morocco free zones: the list, what they are, and what the law lets you do with your plot

Law 19-94 defines export free zones as defined areas of the customs territory where industrial activities and related services are subject to a special customs and foreign-exchange regime and to tax benefits (art. 1). Each zone is created and delimited by a regulatory act that sets the nature of the activities allowed (art. 2). Authorised activities are export-oriented industrial or commercial activities and related services (art. 3).

Two provisions matter to an owner. Article 1 gives companies a 20-year notice period if the regime is ever suspended. Articles 40 and 41 ban retail sales and residence by individuals in the zone: shops and housing have no place on a free-zone plot.

A free zone is not an ordinary industrial zone. According to the press, Law 102-21 on industrial zones does not apply to zones created under Law 19-94. In an ordinary industrial zone, ordinary-rule taxation applies; in a ZAI, the regime of Law 19-94 and the CGI.

The Government Council of 5 March 2026 refers to 14 ZAI, 13 of them operational, about 3,472 hectares in 5 regions, according to the press (Hespress). It also approved a draft decree amending the Ksar El Majaz export zone, within the Tanger-Mediterranean special development zone. The 14 zones are not listed, and we found no consolidated official list with their areas.

The figure does not reconcile with the 3,000 hectares Tanger Med presents for its own zones: the perimeters counted differ. Do not add up the areas in the tables below, and do not compare them with 3,472 hectares. For an up-to-date list, the Ministry of Industry and Trade is the source.

Three tables, because the three statuses carry different weight for an investor. Areas are those published by the source indicated; “n/a” means we found no figure.

Created by decree (Official Bulletin publication established or cited)

Existing, with a draft extension decree (publication not verified)

Announced, or whose ZAI status is not established (text not read)

The Tangier, Tétouan and Fnideq zones are detailed in our Tangier-Tétouan guide, and Kenitra and the Atlantic axis in the Kenitra and Rabat-Salé guide.

Purpose comes from the creation act (art. 2) and the developer's internal rules (art. 14). Without reading those texts for the zone concerned, no general rule holds. In broad strokes, from developers and the press: Tangier concentrates automotive, logistics and other industries; Tétouan Shore is an offshoring park, so offices; Kenitra hosts automotive and its suppliers; Midparc sits next to Casablanca airport. The 2025 Tanger Med Zones figures (3,000 ha, more than 1,500 companies, nearly 145,000 jobs) come from a group communiqué relayed by the press on 13 April 2026: they describe one developer, not all the country's zones.

The zone developer first. Under Law 19-94 it welcomes investors, helps with the file, presents it to the local commission and leases buildings, sheds and open yards (art. 5). The Regional Investment Centre (CRI) processes and supports the project; it does not sell land. The unified regional investment commissions (CRUI) come under Law 47-18 of 2019, reformed by Law 22-24: the CRI keeps its name. The Ministry of Industry and Trade runs the industrial land platform, zonesindustrielles.ma, which we could not access on 30 October 2026: we therefore do not describe its content.

These rules apply to the authorised company. They are not written into the plot's land title and do not pass with it.

Version caveat. The articles of Law 19-94 cited in this section are those of the consolidated version circulated by Nador West Med, current to 2001. The law has been amended since: current tax rules are read in the 2026 CGI, and each point should be confirmed against the text in force before any decision.

Buy or lease. The development and management body may acquire the zone's land, develop it and lease buildings, sheds and open yards to users (art. 5). Article 27 also refers to “acquisitions by companies of land needed to carry out their investment project”: purchase exists in the text, as does leasing. Relations between investor and developer are set by the specifications binding the State to the developer (art. 5): that document, and the plot contract, say whether you buy freehold, hold a surface right or lease. We found no public template for these documents.

Authorisation. The application is filed with the developer, who examines it and submits it to the local commission chaired by the wali or governor. The wali or governor grants the authorisation on the commission's binding opinion; it waives other formalities for the project's buildings and installations (art. 11). A decision is due within 30 days of filing against receipt, failing which the application is deemed accepted (art. 12). The authorisation sets the deadlines for carrying out the project; failing completion it is withdrawn, with an extension possible on justified request (art. 13). For an already built plot, the question is therefore: was the authorisation issued, and to whom?

Paying in foreign currency. Settlements of transactions carried out inside the zone are made exclusively in convertible foreign currencies (art. 19). Companies headquartered in Morocco and resident Moroccan individuals may invest in the zone only in compliance with foreign-exchange rules (art. 18). Operations with foreign countries enjoy full freedom of exchange (art. 17). On customs, goods entering from the territory are treated as exported, goods leaving towards it as imported (art. 22).

Resell. This is the point discovered too late. If the land is transferred back before the end of the tenth year after the authorisation, other than to a company installed in the zone, registration duties become payable at full rate plus 25% (art. 27). The 2026 CGI (art. 129-IV-5°) restates the land-purchase exemption without mentioning this condition. We cannot say which reading prevails today: have your notary confirm before any disposal.

For valuation the consequence is simple. The law itself sets no restriction on transfer: only a company that obtains the authorisation (art. 11) may operate the plot, and the plot contract may add conditions. The resale market is therefore limited in practice to buyers who can be authorised, and reference deals are sought among operators in comparable zones, not in industrial land sales in the neighbouring city. A property's market value does not depend on its current holder's tax position: it reflects what possible buyers would pay. A corporate tax holiday running for the seller is therefore not added to the price. We quantify no discount or premium here: it depends on the zone, the plot and the right held.

Article 43 of Law 19-94 states that the law's benefits exclude any other benefit provided for encouraging investment. Bill 56.23, which repeals it, was adopted by the House of Representatives and then by the House of Councillors (early May 2024, per the press). We could not verify its publication in the Official Bulletin. Combining a ZAI with Charter premiums is therefore not a certainty: check on your file with the CRI. The topic is covered in our article on Charter 03-22 and industrial property.

We value a plot, a building or a unit in a zone: market value, rental value, reinstatement value, with comparables chosen among equivalent zones and the right held (freehold, surface right, lease) qualified line by line. We sell neither land nor plots and act as no intermediary; surveys and boundary marking are done by our partner surveyors. The industrial real estate page presents the assignment. On the supply side beyond free zones, read our analysis of the State logistics strategy and the guide to investing in logistics land.