Société en commandite par actions SCAMorocco
What it takes to form, own and run a limited partnership in Morocco, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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des commanditaires qui ont la qualité d’actionnaires et ne supportent les pertes qu’à concurrence de leurs apports
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Le nombre des associés commanditaires ne peut être inférieur à trois.
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Le ou les premiers gérants sont désignés par les statuts.
The registry’s and the law’s own pages do not mention it.
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Not stated
The registry’s and the law’s own pages do not mention it.
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- At least 1 · a company may be one
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Le ou les premiers gérants sont désignés par les statuts.
- Shareholders
- At least 3
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Le nombre des associés commanditaires ne peut être inférieur à trois.
- Members
- At least 4
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entre un ou plusieurs commandités, qui ont la qualité de commerçants et répondent indéfiniment et solidairement des dettes sociales
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- Not in our records
- Accounts on the public record
- Yes
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les sociétés commerciales sont tenues de déposer au greffe du tribunal, dans les trentes jours qui suivent leur approbation par l'assemblée générale
- Audit for a small company
- Required
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L'assemblée générale ordinaire des actionnaires désigne un ou plusieurs commissaires aux comptes.
- Audit
- The ordinary general meeting appoints one or more statutory auditors (Loi 5-96 art. 34); no small-company exemption is stated for the SCA.
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L'assemblée générale ordinaire des actionnaires désigne un ou plusieurs commissaires aux comptes.
Important dates
When each obligation falls due, as the authority states it.
- Notice of the constitution in the Bulletin officiel and in a legal-notices newspaper, afte
- 30 days after incorporation
With Bulletin officiel and a journal d'annonces légales
Loi 5-96 art. 96 / Loi 17-95 art. 33: within a period not exceeding thirty days after registration. The OMPIC page puts it as 'within one month'. Art. 119 of Loi 5-96 makes statutory periods 'délais francs'.
What is public
- Directors
- Public
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Toute personne a le droit de prendre communication des pièces déposées au greffe du tribunal
- Shareholders
- Public
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Toute personne a le droit de prendre communication des pièces déposées au greffe du tribunal
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 20–35%
Corporate tax (impôt sur les sociétés): 20% of net profit; 35% where net profit is 100,000,000 MAD or more (Code général des impôts art. 19-I-A and B, as restated by Loi de finances 50-22 and left unchanged on those lines by Loi de finances 50-25); 40% for credit institutions and insurers. An SCA is a company with share capital; the code's scope article (art. 2) was not itself readable, only the rate article.
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« A.– 20% ;
- CFC rules in Morocco
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the SCA.
Every business in Morocco
VAT
- The tax
- Value added tax (VAT)
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La taxe sur la valeur ajoutée qui est une taxe sur le chiffre d'affaires s'applique
- Standard rate
- 20%
CGI 2026 art. 99: 20% normal rate (A); 10% (B) for listed supplies; the article was last restated by Loi de finances 55-23 for 2024. The 10% list read includes accommodation and restaurant services, banking and credit operations, edible oils, rice and solar panels.
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Le taux de la taxe sur la valeur ajoutée est fixé à 655 : A. - 20 % 656 ; B. - 10 %
- Other rates
- 10% Listed supplies (CGI art. 99-B), including accommodation and restaurant services, banking and credit operations, edible oils, rice and pasta, solar panels and water heaters
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Le taux de la taxe sur la valeur ajoutée est fixé à 655 : A. - 20 % 656 ; B. - 10 %
- Registration threshold
- MAD 2,000,000
Taxable turnover of the previous year, applies to retail traders (commercants) only (CGI art. 89-I-2-b). Not a general threshold: manufacturers, wholesalers, importers, installers and 'toute prestation de service' are taxable without one (art. 89-I-1, 2-a, 3, 5, 10-b).; year
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les commerçants dont le chiffre d'affaires taxable réalisé au cours de l'année précédente est égal ou supérieur à deux millions (2 000 000) de dirhams
- A foreign company
- Registers from its first taxable supply; needs a local tax representative
CGI art. 115: a person with no establishment in Morocco making taxable supplies to a customer established in Morocco must accredit a representative resident in Morocco; without one, the Moroccan customer declares and pays the tax (self-assessment, or withholding where the customer's activity is outside VAT). Art. 115 bis: a non-resident supplier of digital services to non-taxable Moroccan customers, with no representative, registers on the dedicated platform and files a quarterly return (before the end of the first month of each quarter) with payment and no right to deduct. Non-residents are on the monthly regime (art. 108-I).
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doit accréditer auprès de l’administration fiscale un représentant domicilié au Maroc
- Returns filed
- Depends on the business
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les contribuables dont le chiffre d'affaires taxable réalisé au cours de l'année écoulée atteint ou dépasse un million (1.000.000) de dirhams
- Tax authority
- Direction Générale des Impôts (DGI), Ministry of Economy and Finance, Kingdom of Morocco
Payment and banking services
1 service names Morocco on its own list: Paysera. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Limited partnershipDerived our grouping, the same words in every country
- Name in law
- Société en commandite par actions (SCA)
- Identifier
- MA-SCAA form ISO 20275 does not list.