Create an LLC in Morocco: Everything You Need to Know in 2025

The LLC, or Limited Liability Company (SARL), is by far the most common company form in Morocco. And that’s no coincidence: simple, flexible, inexpensive to set up, it provides entrepreneurs with a secure framework while being suitable for a wide range of activities. Whether you are a trader, consultant, investor, or an international project holder, the LLC is often the first step in structuring your business.

LLC or Single-Member LLC (SARL-AU)?

An LLC can be created by one or more persons. When it has only one partner, it is called a SARL-AU (“single-member LLC”). Legally, the structure remains the same, but some rules are simplified for SARL-AUs (no need for collective approval of accounts, for example).

The liability of the partner(s) is limited to the amount of their contributions. No minimum share capital is required by law: it can be 1 MAD. In practice, a minimum of 10,000 MAD is often recommended for a professional image and better credibility with banking partners.

Mandatory Management

The law requires that every LLC be managed by one or more managers, who must be natural persons (Article 47 of Law 5-96). The manager may or may not be a shareholder, Moroccan or foreign, resident or non-resident. His or her appointment, powers, and term of office are specified in the bylaws or in a separate act.

The manager commits the company with third parties, within the limits of the corporate purpose. In case of mismanagement, their civil (or even criminal) liability may be engaged. They may also be dismissed by decision of the partners holding more than half of the capital, unless otherwise stated in the bylaws.

Taxation and Accounting Obligations

By default, the LLC is subject to corporate income tax (IS). It must keep accounts in line with the Moroccan General Accounting Plan, file an annual tax return, and pay quarterly IS installments. It is also subject to VAT if carrying out a taxable activity.

The appointment of a statutory auditor (CAC) is mandatory only if the company’s turnover exceeds 50 million dirhams (Article 78 of Law 5-96). Below this threshold, appointing a CAC remains optional. However, some businesses voluntarily designate one to reassure banks, investors, or commercial partners.

How to Create an LLC in Morocco?

Creating an LLC involves several steps:

• Choose a company name and obtain the negative certificate from OMPIC

• Draft the bylaws (or use a template, but adapt carefully)

• Deposit the share capital in a bank and obtain a blocking certificate

• Sign and notarize the bylaws and manager appointment acts

• Submit the complete file to the CRI or single-window office

• Obtain the company registration number, ICE, professional tax number, and CNSS affiliation

The process takes 5 to 10 business days if all documents are complete. Additional delays may occur in case of missing documents, inconsistencies in the bylaws, or difficulties in opening a professional bank account.

Why Choose an LLC?

The LLC remains the natural choice for Moroccan and foreign entrepreneurs who want a clear, secure, and easy-to-manage structure.

• No minimum capital required by law

• Liability limited to contributions

• Suitable for small and medium-sized businesses

• Flexible and clear management

• Predictable taxation

• Good reputation with third parties

It is also compatible with single-owner projects (SARL-AU) as well as those with multiple partners. It allows you to structure a business effectively while keeping creation and management costs under control. It is the ideal form for launching commercial, craft, industrial, or even service activities safely.

Read also: The different legal forms of companies in Morocco

Need Help Creating Your LLC?

At Upsilon Maroc, we handle the creation of your LLC from A to Z: advice on the legal form, tailor-made drafting of bylaws, administrative procedures, domiciliation, obtaining authorizations, etc.

Our support also includes a personalized tax and social analysis to anticipate the impacts on your salary, contributions, and future obligations.

Contact us to discuss your project. An initial assessment is free, and our team will support you until you receive your registration certificate.

Read also: Create a SAS in Morocco – Simplified Joint Stock Company