2026 Morocco professional leasing: complete lease financing and corporate LLD guide

Movable lease: 36-84 month term depending on asset, 1-5% residual value, monthly or quarterly payments. Major sectors: construction (bulldozers, cranes, trucks), industry (machine tools, production lines), healthcare (scanners, MRIs), transport (heavy truck fleets). Real estate lease: 10-15 year term, 10-20% residual value, allows an SME to acquire premises progressively. Particularly used for factories, warehouses, showrooms. LLD (Long-Term Rental): 36-60 month term, no final purchase option, payments often include insurance, maintenance, tires, assistance. Massively used for company car fleets. LLD rent is fully rented, no asset on balance sheet (vs lease where asset is on asset side).

Leasing offers significant tax benefits for Moroccan companies. 1) Full deductibility of payments from taxable result (vs accounting depreciation for direct purchase), accelerating IS reduction. 2) VAT recovery on HT payments, progressively, without initial cash mobilization. 3) Preservation of bank credit lines: leasing doesn't enter Bank Al-Maghrib risk central the same way as classic credit. 4) No visible debt on balance sheet (for LLD), improving financial ratios. 5) Sale and leaseback: for a company with treasury tension, selling premises to a leasing company (immediate 5-20 M MAD cashing depending on asset) then renting them for 10 years is an alternative to treasury credit.