MA Value-added tax (VAT) Rates Morocco — Value-added tax (VAT)

General VAT Rate Other Rates Local Currency
20% 14%, 10%, 7% Dirham (MAD)

Morocco's general VAT rate is 20%, with other rates including 14%, 10% and 7% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Ministry of Finance (www.finances.gov.ma) in Rabat.

Visitors to Morocco can qualify for a VAT refund on all purchases made for export - learn more about Morocco VAT refunds here.

Morocco has the following special VAT rates:

10% reduced VAT rate on: tourism; foodstuffs
7% reduced VAT rate on: basic foodstuffs; supply of water.

Morocco's consumption tax is called the Value-added tax (VAT), locally known as Taxe sur la Valeur Ajoutée (TVA), which was introduced in January 1986.


Morocco VAT rates for 2017

Standard
20%
Reduced
7%, 10% and 14%
Other
Exempt

Morocco VAT number format

Businesses in Morocco that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Ministry of Finance, and will follow a certain format. The VAT number format is 12345678.


Morocco VAT return periods

Businesses in Morocco that are required to collect tax from consumers must file regular tax returns with the Ministry of Finance in Rabat. Morocco's VAT return periods are:

Monthly or quarterly


Morocco Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in Morocco are required to start collecting and remitting tax.

Registration
Nil

Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. In Morocco, taxation of a non-established business is: Yes, in some situations


Morocco VAT Refunds

Morocco has a VAT refund program that allows tourists and others to receive a refund of any Morocco VAT paid on goods purchased in Morocco that are being exported from the country.

The minimum purchase amount needed to claim a VAT refund is €2000.00 Euros (which would yield a VAT refund of about €400). SalesTaxHandbook has detailed information about Morocco's VAT refund program:

Learn More About Morocco VAT Refunds

MA Value-added tax (VAT) Rates Morocco Tax Sources & Citations

  • EN: Morocco Value Added Tax
  • RU: НДС Марокко
  • CN: 摩洛哥 增值税
Note: This page is intended to be a simple overview of Morocco's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Morocco tax information on this page is incorrect or out of date.
Citations:
  1. Morocco Ministry of Finance (www.finances.gov.ma)
  2. Ernst & Young global VAT tax study, Morocco (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/ma-morocco