In brief: The IGOC 2026 (Art. 120-122) regulates international e-commerce in Morocco by providing specific allowances: 20,000 MAD for individuals, 2 MDH for ADD-labeled startups and from 50,000 MAD to 1 MDH for companies without foreign currency accounts (basis: 100% of the corporate tax (IS), income tax (IR) or minimum contribution paid for the last closed fiscal year; 1 MDH reserved for operators categorized by the Exchange Office, flat 50,000 MAD for small companies, exempt companies and newly created companies). These allowances enable payment by international payment card for online purchases from foreign suppliers: purchases of any kind for individuals, services related to the business for startups and companies.
International e-commerce is experiencing rapid growth in Morocco. Whether purchasing software online, subscribing to SaaS services, procuring goods on foreign marketplaces or selling digital services internationally, Moroccan economic operators are increasingly connected to the global market.
The IGOC 2026 devotes a dedicated section to international e-commerce (Chapter III, Section 7, Art. 120 to 122), with revised allowances and a modernized framework. This article details the amounts, conditions and applicable obligations.
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Definition of International E-Commerce (Art. 120)
Under exchange control regulations, international e-commerce refers to any online purchase paid by international payment card by the beneficiaries listed in Art. 120: resident individuals and Moroccans living abroad (MRE), ADD-labeled startups, Moroccan-law entities without foreign currency accounts, and holders of foreign currency or convertible dirham accounts.
This notably includes:
- The purchase of physical goods on foreign platforms (Amazon, Alibaba, etc.)
- Subscriptions to digital services (software, cloud hosting, online advertising)
- The purchase of licenses and usage rights for digital content
- Subscriptions to SaaS platforms and professional tools
- Purchases of online training provided by foreign organizations
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E-Commerce Allowance for Individuals (Art. 121)
Amount: 20,000 MAD per Year
Individual residents in Morocco and Moroccans living abroad benefit from an allowance of 20,000 MAD per calendar year for their online purchases internationally. This amount was raised from 15,000 MAD (IGOC 2024) to 20,000 MAD under the IGOC 2026, reflecting the growth of digital usage.
Conditions of Use
To benefit from this allowance, the individual must:
- Be resident in Morocco or a Moroccan living abroad, and provide a copy of the national ID card (CNI) that is still valid (registration card for resident foreigners)
- Hold an international payment card issued by a bank or an authorized payment institution
- Use the allowance for online purchases from foreign suppliers
The allowance is renewed each calendar year. Unused balances are not carried over to the following year.
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E-Commerce Allowance for ADD-Labeled Startups (Art. 121)
Amount: 2 MDH per Year
Startups labeled by the Agence de Développement du Digital (ADD) benefit from an annual e-commerce allowance of 2 million dirhams. This amount was doubled compared to the IGOC 2024 (1 MDH), marking the authorities’ commitment to supporting the digital entrepreneurial ecosystem.
Eligibility Conditions
To benefit from this increased allowance, the startup must:
- Be an innovative technology startup labeled by the ADD and provide the bank with a copy of its labeling certificate
- Demonstrate a predominantly digital or technological activity
- Provide its bank with a copy of the labeling certificate issued by the ADD
Eligible Transactions
The ADD startup allowance may be used to fund:
- The purchase of cloud services (AWS, Google Cloud, Azure)
- SaaS subscriptions necessary for operations (CRM, ERP, development tools)
- The purchase of software licenses and APIs
- Digital marketing expenditures on foreign platforms (Google Ads, Meta Ads)
The allowance only covers services provided to the startup in direct connection with its activity; purchases of equipment fall under the regime for imports of goods.
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E-Commerce Allowance for Companies (Art. 121)
Amount: From 50,000 MAD to 1 MDH per Year
Moroccan-law companies that do not hold foreign currency or convertible dirham accounts benefit from an e-commerce allowance equal to 100% of the corporate tax (IS), income tax (IR) or minimum contribution paid for the last closed fiscal year (or of the tax offset against a tax credit), up to 200,000 MAD per calendar year. This ceiling is raised to 1,000,000 MAD for operators categorized by the Exchange Office (Art. 17). Companies whose tax paid is below 50,000 MAD, exempt companies and newly created companies receive a flat allowance of 50,000 MAD. Entities holding foreign currency or convertible dirham accounts pay for their online purchases up to the funds available in those accounts (Art. 121 IGOC 2026).
This calculation formula favors high-performing companies while guaranteeing minimum access for smaller structures.
Calculation Examples
| IS paid | E-commerce allowance |
|---|---|
| 30,000 MAD | 50,000 MAD (minimum) |
| 200,000 MAD | 200,000 MAD |
| 1,500,000 MAD | 200,000 MAD (ceiling) or 1,000,000 MAD (categorized operator) |
| 8,000,000 MAD | 200,000 MAD (ceiling) or 1,000,000 MAD (categorized operator) |
Conditions of Use
The company must:
- Provide the tax payment receipt for the last closed fiscal year (failing that, proof of the installments paid, then the documents for year n-1 by the end of April at the latest), together with, as the case may be, a copy of the Exchange Office categorization certificate, proof of the tax credit and the corresponding return, a document certifying the exemption, or the trade register extract (model J) for a newly created company
- Keep the invoices or order confirmations for its purchases (general record-keeping obligation, Art. 20 IGOC 2026)
- Pay for authorized purchases using an international payment card issued for e-commerce
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The International Payment Card (Art. 10)
Preferred E-Commerce Instrument
The international payment card is the main settlement instrument for e-commerce purchases. Issued by a bank or an authorized payment institution, it enables payment for purchases on foreign platforms within the allocated allowance.
How It Works
- The card is nominative and technically designed to block any payment beyond the amount of each allowance; a single card may carry several allowances (Art. 10)
- The card must be designed to prevent any allowance from being exceeded
- The bank periodically reports the transactions carried out to the Exchange Office (Art. 19)
Restrictions
The international e-commerce payment card cannot be used for:
- Transactions not provided for by Art. 120, in particular cash withdrawals abroad (covered by the travel allowance) and fund transfers between individuals
- Purchases of crypto-assets: the Exchange Office, Bank Al-Maghrib and the AMMC have stated since their joint press release of November 2017 that transactions in virtual currencies constitute a breach of exchange control regulations
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Documentary Obligations
E-commerce allowance beneficiaries must keep all documents relating to their transactions, in accordance with the record-keeping rules of the Commercial Code (Art. 20 IGOC 2026), in particular:
- Invoices or order confirmations
- International payment card statements
- Proof of delivery for physical goods
In the event of an Exchange Office audit, these documents must be produced to justify the use of the allowance.
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Reference texts: Instruction Générale des Opérations de Change (IGOC) 2026 (PDF)
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Frequently asked questions
What is the e-commerce allowance amount for an individual in Morocco?
The e-commerce allowance for resident individuals is 20,000 MAD per year (raised from 15,000 MAD under the IGOC 2024). It is also open to Moroccans living abroad and is used by means of an international payment card for online purchases from foreign suppliers (Art. 121 IGOC 2026).
How can a startup benefit from the increased 2 MDH allowance?
The startup must be labeled by the Agence de Développement du Digital (ADD). It provides its bank with a copy of its ADD labeling certificate; the allowance is served on an international payment card and covers services provided in direct connection with its activity: cloud, licenses, SaaS subscriptions, digital marketing (Art. 120 to 122 IGOC 2026).
Can the e-commerce allowance be combined with the travel allowance?
Yes. The e-commerce allowance is independent of the travel allowance. A resident may use both allowances in the same year, each having its own ceilings and conditions. The e-commerce allowance is reserved for online purchases, while the travel allowance covers expenses during trips abroad.
Can the e-commerce allowance be used to purchase cryptocurrencies?
No. Purchases of crypto-assets do not fall within the e-commerce allowance, which covers online purchases of goods and services (Art. 120 IGOC 2026). In addition, the Exchange Office, Bank Al-Maghrib and the AMMC classified transactions in virtual currencies as a breach of exchange control regulations in their joint press release of November 2017.
