Pricing
Sales: +212 649 22 43 64
Practical guide
The applicable rates, exemption regimes, the right to deduct and filing obligations, updated for the 2024-2026 reform.
Last updated 15 June 2026
By Salah Eddine Boussettah - Founder & CEO, Marrakech
Since 1 January 2026, Morocco applies mainly two VAT rates: 20% (standard) and 10% (reduced). The former 7% and 14% rates were removed by the reform launched in the 2024 Finance Law and completed in 2026. There is also a 0% rate (exemption with the right to deduct) and operations that are exempt or out of scope. For the exhaustive list of goods and services by rate, always refer to the General Tax Code (CGI).
An indirect consumption tax, collected by businesses
VAT (Taxe sur la Valeur Ajoutée) is an indirect tax on the consumption of goods and services in Morocco. It is borne by the final consumer but collected and remitted to the State by registered businesses.
Each business charges VAT to its customers (output VAT), deducts the VAT it paid on its own business purchases (input VAT), and remits only the difference to the tax authority.
VAT is governed by the General Tax Code (CGI). Its rates were deeply reformed between 2024 and 2026 to converge toward a simplified two-rate structure.
Two main rates since the reform, plus the special regimes
| Rate | Category | Example operations |
|---|---|---|
| 20% | Standard rate (default) | Applies to any taxable operation for which no reduced rate or exemption is expressly provided by the CGI. |
| 10% | Reduced rate with right to deduct | Accommodation and catering, passenger transport, banking operations, renewable energy and certain products, per the CGI. |
| 10% | Reduced rate without right to deduct | Services of insurance brokers and agents. |
| 0% | Exemption with right to deduct | Exports of goods and services and assimilated operations: the business charges no VAT but keeps its right to deduct. |
| Exempt | Exemption without right to deduct / out of scope | Certain activities exempted by the CGI (for example education, certain medical services). See the CGI for the exhaustive list. |
The former 7% and 14% rates were removed by the 2024-2026 reform. The exact allocation of goods and services to each rate is set by the General Tax Code; this table is indicative.
Understanding how VAT is recovered - or not
The VAT you pay on business purchases (input VAT) offsets the VAT you collect (output VAT). You remit only the balance to the State.
Some operations are exempt with the right to deduct (exports, for example), others without - in the latter case, input VAT cannot be recovered.
Operations that fall outside the scope of VAT are neither taxed nor declared on that basis.
Frequency, calculation and e-filing
The filing regime depends on turnover: filing is monthly for businesses whose taxable turnover reaches or exceeds MAD 1,000,000, and quarterly below that threshold. Confirm your situation with the DGI.
VAT due equals output VAT minus deductible input VAT. Filing and payment are done online on the DGI portal (SIMPL). From 2026, structured e-invoicing strengthens the administration's monitoring of VAT.
Moroccan VAT in 2026
Since 1 January 2026, Morocco applies mainly two rates: 20% (standard) and 10% (reduced). There is also a 0% rate (exemption with the right to deduct, such as exports) and operations that are exempt without the right to deduct or out of scope.
No. The former 7% and 14% rates were progressively removed by the VAT reform launched in the 2024 Finance Law and completed in the 2026 Finance Law.
It is the VAT you pay on your business purchases. It offsets the VAT you collect from your customers: you remit only the difference to the State.
Filing is monthly if your taxable turnover reaches or exceeds MAD 1,000,000, and quarterly below that. E-filing is done on the DGI's SIMPL portal.
VAT rates and rules do not change because of e-invoicing. However, from 2026 your invoices must be issued in a structured electronic format the DGI can check, which strengthens VAT monitoring.
This guide reflects information publicly available as of the date above. For binding rules and the exhaustive list of rates by product, always consult the official sources:
Hisab is an independent e-invoicing software vendor, not affiliated with or endorsed by the DGI. This information does not constitute tax advice.
Hisab calculates VAT automatically, carries over your identifiers, and prepares your invoices for the DGI 2026 mandate.