Morocco
AI Agent Legal Status: partial · Autonomy: low
Legal Framework
Morocco has pursued AI development through its Digital Morocco 2030 strategy and established the National Commission for the Control of Personal Data Protection (CNDP). While no AI-specific legislation exists, Morocco's data protection law (Law 09-08) aligns closely with GDPR principles. The country's proximity to and trade agreements with the EU influence its regulatory trajectory.
Key Laws & Regulations
- ◆Law 09-08 on Personal Data Protection
- ◆Law 05-20 on Cybersecurity
- ◆Companies Act (Law 17-95 for SA, Law 5-96 for SARL)
- ◆Investment Charter
Business Formation
Société à Responsabilité Limitée (SARL) and Société Anonyme (SA) are common. Casablanca Finance City (CFC) offers a special status with streamlined incorporation for financial and tech firms, including 0% corporate tax for the first five years.
Tax Implications
Standard corporate tax rate is 31% (20% for profits under MAD 1M). CFC-status companies benefit from a 15% rate after the initial exemption period. VAT at 20%.
Opportunities
Strategic location bridging Europe and Africa, CFC incentives, and growing emphasis on digital transformation create opportunities for AI-driven businesses targeting both markets.
Highlights
Casablanca Finance City positions Morocco as a gateway between Africa and Europe. Strong French-language tech talent and nearshore outsourcing infrastructure support AI development.
Risks & Challenges
Cryptocurrency and digital asset regulations remain restrictive, with Bank Al-Maghrib historically opposing crypto use. This may extend to AI agent financial operations.