Formation · SARL
Setting up a SARL in Morocco, without the detours.
The SARL is the most widespread company form in Morocco: liability limited to what you put in, no minimum capital, flexible running. We set one up for you for 4,000 MAD excl. tax turnkey — here is everything worth knowing before you sign.
On your own? The same protection exists with a single shareholder: take a look at the SARL AU.
The SARL, plainly
What defines a Moroccan SARL.
The essential rules, without the jargon — the ones that really count when you set up.
Limited liability
Shareholders answer for the company's debts only up to what they have put in: your personal assets are separate from the company's — barring established mismanagement.
Free capital
No legal minimum. The capital is set according to the business and its needs; above 100,000 MAD, cash contributions are paid into a blocked account before registration.
2 to 50 shareholders
A SARL is formed by between two and fifty shareholders, individuals or companies. Beyond that, the law requires another form. On your own, you set up a SARL AU.
Flexible management
One or more managers, shareholders or not, appointed in the articles or by a separate instrument. Their powers are calibrated in the articles — that is where you win the disputes you will never have.
Tax: IS
A SARL falls under corporate income tax (IS), with TVA depending on the business and IR withheld at source on salaries — including the manager's, where applicable.
Shares with safeguards
Transferring shares to outsiders requires the shareholders' approval on the terms set by law and by the articles: you choose who you are in business with — and stay that way.
Template articles downloaded off the internet cost dearly later on: exit clauses, approval of transfers, the manager's powers — those questions are settled when the articles are drafted, not when the dispute breaks out.
How much capital for your SARL?
Moroccan law requires no minimum capital for a SARL. The right amount is decided on other grounds: enough to cover the start-up and to give the company standing with banks and clients, without tying up money needlessly. Many founders start with between 10,000 and 100,000 MAD. Remember the practical threshold: above 100,000 MAD, the funds must be paid into a blocked bank account before registration, with a certificate from the bank.
Who can be manager of a SARL?
Any individual, shareholder or not — including a foreign national. The manager binds the company towards third parties; their powers can be framed in the articles (joint signature above a given amount, excluded transactions). Their remuneration is a management and tax decision: salary, or dividends, or a mix — we cost out the scenarios with you at formation.
How is a SARL taxed?
A SARL is subject to corporate income tax (IS) at the rates in force, with four instalments a year; to TVA depending on its business and its regime; and to withholding tax on the salaries it pays. Each year it files its liasse fiscale (the annual tax return pack) within three months of the year-end. These obligations run from registration — even with no revenue, the minimum contribution may be due once the exemption period for new companies has passed.
SARL or trading in your own name?
In your own name (as an individual), you answer for business debts with your entire personal estate and you are taxed under IR. In a SARL, liability is limited to what you put in, the company pays IS, and the structure outlives its founder — sale, succession and bringing in partners all become possible. As soon as the activity moves past the trial stage or takes on staff, the SARL is generally the right tool; we confirm your specific case at the first meeting.
How it works
Your SARL in four stages.
The full journey is set out on the company formation page — here is what it means for a SARL.
Scoping
Company name, registered office, capital and how the shares are split, management: one meeting with all the shareholders to set everything out — and head off the ambiguities that turn into disputes.
Certificat négatif & articles
Reservation of the name with OMPIC, and articles drafted to match what you have agreed between shareholders: approval of transfers, powers, exit.
Signatures & filings
Signature of the articles, blocking of the capital if it exceeds 100,000 MAD, registration, tax ID, entry in the trade register, CNSS, legal notices.
Start-up
Handover of the complete file, permanent bank account, SIMPL and Damancom. Your SARL is operational — and its bookkeeping can start with us straight away.
Pricing
4,000 MAD excl. tax, turnkey.
The formation package applies to the SARL just as it does to the other common forms — published price, itemised quotation.
Set up your SARL
Articles written for you, all formalities done, the file handed over in person.
- Advice on structuring between shareholders
- Certificat négatif (OMPIC)
- Tailored articles — approval, powers, exit
- Registration · TP · Tax ID
- Entry in the trade register (RC) + CNSS
- Legal notices
OMPIC, registration, court registry, notices — paid to the authorities, itemised on the quotation.
If the capital exceeds 100,000 MAD: a blocked bank deposit before registration, backed by a certificate.
Beyond the articles, an agreement can organise your relations as shareholders: a dedicated advisory engagement, on quotation.
Who it's for
A SARL is the right choice if…
01
You are setting up with others
Two shareholders or more, one shared project: the SARL organises the relationship — contributions, shares, powers, exit.
02
You want to protect your personal assets
The business carries risk — stock, credit, liability: capping it at what you put in changes everything.
03
Your clients are businesses
Invoicing with TVA, the standing of a registered company: the SARL is what B2B buyers expect.
04
You are looking beyond this year
Hiring, borrowing, opening up the capital, passing the business on: the SARL is a structure that grows with the project.
Frequently asked questions
SARL: your questions.
How much does it cost to set up a SARL in Morocco?
4,000 MAD excl. tax in fees at STRACOMA, turnkey, plus the administrative costs paid to the authorities — which depend among other things on the capital and are listed separately on the quotation. You are given the total before you commit to anything.
Can you set up a SARL with 10,000 MAD of capital?
Yes — the law sets no minimum. Capital of 10,000 MAD is common for starting a services business. For an activity that needs stock, equipment or supplier credit, more substantial capital works in favour of your standing; we discuss it at the scoping stage.
Can a husband and wife be shareholders in the same SARL?
Yes, two spouses can be shareholders in a Moroccan SARL, and one of them can be its manager. It is a common set-up in family businesses.
Is the manager of a SARL an employee?
The manager can be paid for their office, with IR withheld at source on that remuneration; their position with regard to CNSS depends on the configuration (manager who is also a shareholder or not, separate employment contract). It is a technical point we settle precisely at formation, because it determines your social cover.
How can a shareholder leave the SARL later on?
By transferring their shares — freely to the other shareholders, as the articles provide, and to an outsider subject to approval. The valuation and exit terms are prepared when the articles are drafted: that is exactly why a SARL should never be set up on template articles.
SARL or SARL AU if you start alone but expect a partner later?
Set up a SARL AU: it becomes a SARL simply by the new shareholder coming in, with no need to rebuild the structure. The other way round — setting up with a nominal second shareholder — creates real problems in order to avoid an imaginary one.
Going further
Other forms & what comes next.
STRACOMA
Let's talk about your project
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