What is a SARL in Morocco?
The Société à Responsabilité Limitée (SARL) — Limited Liability Company — is the most common legal form in Morocco. It offers optimal protection of the personal assets of partners while allowing great management flexibility. In 2025, the SARL represents more than 70% of new companies created in Morocco.
Minimum share capital
Since the reform of Law 5-96 on SARL, the minimum capital is set at 10,000 Moroccan dirhams. However, it is strongly recommended to opt for a capital adapted to your activity.
Steps to create a SARL in Morocco
Step 1: Choose the company name
Your future company must have a unique name. Availability is checked at the OMPIC (Moroccan Office of Industrial and Commercial Property). The name cannot be identical or similar to an already registered trademark.
Step 2: Draft the articles of association
The articles of association are the "constitution" of your company. They must mandatorily mention:
- The company name
- The corporate purpose (main activity)
- The registered office
- The share capital and its distribution among partners
- The terms of transfer of shares
- The duration of the company (maximum 99 years)
Step 3: Deposit the capital
The share capital must be deposited in a blocked bank account in the name of the company being formed. The bank will give you a certificate of capital deposit, an essential document for the next steps.
Step 4: Register the articles of association
The signed articles of association must be registered with the General Tax Directorate (DGI). Registration fees amount to 1% of the share capital with a minimum of 1,000 MAD.
Step 5: Publication in the Official Gazette and legal announcements journal
A notice of incorporation must be published in:
- The Official Gazette (BO) of the Kingdom of Morocco
- An authorized legal announcements journal
Step 6: Registration in the Trade Register
The complete file is submitted to the Commercial Court with jurisdiction over your registered office. Registration can now be done online via the CRI (Regional Investment Center) portal.
Step 7: Obtaining tax identifiers
Once registered, you must obtain:
- ICE (Common Business Identifier)
- IF (Tax Identifier)
- RC (Trade Register)
- CNSS (National Social Security Fund)
- Business Tax (Patente)
Timelines and costs in 2025
| Procedure | Timeline | Estimated Cost |
| OMPIC name check | 1-2 days | 170 MAD |
|---|---|---|
| Articles registration | 2-3 days | Free, 1.5% capital if > 500,000 MAD |
| Official Gazette publication | 3-5 days | 400-600 MAD |
| Trade Register (TP, RC) | 5-7 days | 700 MAD |
| Total estimated | 10-15 days | 1,500 - 2,000 MAD |
Advantages of the SARL
Why choose Accounting Services SARL?
Creating a SARL involves many steps with different government offices. Our firm, certified since 2003 in Tangier, handles the entire process of creating your company:
- Advice on the legal structure adapted to your project
- Drafting of articles compliant with Moroccan legislation
- Management of all administrative formalities
- Follow-up until delivery of your official documents