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 2024
- 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
Morocco Tax Sources & Citations
- EN: Morocco Value Added Tax
- RU: НДС Марокко
- CN: 摩洛哥 增值税
- Morocco Ministry of Finance (1)
- Ernst & Young global VAT tax study, Morocco (updated 2024)
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