At present, there are no general foreign investor performance requirements. However, in the event that government incentives are provided, requirements may be imposed, and if so, would be spelled out in the specific investment contract.
Morocco provides a range of investment incentives, including a corporate tax holiday during the first five years of business and a 17.5% rate thereafter. In the case of “offshoring” facilities, the government has offered telecommunications costs set at 35% below the market price and training grants of up to $7,000 for each Moroccan employee during the first three years of employment. A new version of the investment incentive regime is currently undergoing a governmental review.
U.S. citizens can enter Morocco for a period of three months without a visa. A Moroccan residence permit is required for a period of more than three months.