Which business structure should you choose in Morocco?
The choice mostly depends on three questions: are you alone or with partners, what turnover do you expect, and do you need to separate your personal assets?
SARL or SARL AU?
Alone: SARL AU. With partners: SARL. Both limit liability to contributions and require no minimum capital. The auto-entrepreneur regime is not a company: it's a simplified, capped status for individuals.
Comparison table
| Criterion | SARL AU | SARL | SA | Auto-entrepreneur |
|---|---|---|---|---|
| Nature | Company | Company | Company | Individual |
| Shareholders | 1 | 2–50 | 5 minimum | — |
| Minimum capital | None | None | MAD 300,000 | — |
| Liability | Limited | Limited | Limited | Personal assets exposed |
| Turnover cap | No | No | No | Yes |
| Complexity | Medium | Medium | High | Low |
Indicative summary. Governance, tax and social-security rules must be checked for your case.
Read next
SARL AU (single-member)
Set up an SARL AU — Morocco's single-shareholder limited company: limited liability, no minimum capital, difference from auto-entrepreneur, steps and quote.
Learn moreSARL formation
Set up an SARL (limited liability company) in Morocco with partners: 2–50 shareholders, no minimum capital, articles, management, steps and quote.
Learn moreForeign founders
Foreign entrepreneurs and Moroccans abroad: register an SARL in Morocco, 100% foreign ownership, documents, signatures, bank account, foreign-exchange rules.
Learn moreA clear quote in two minutes
Tell us about your project. We'll come back with the steps, the documents you'll need and a quote that separates official fees from our professional fees.
Get a Quote- Official auto-entrepreneur portal
- Casablanca-Settat Regional Investment Centre — founder's guide (PDF, French)
- Directorate General of Taxes (DGI)