In brief: The IGOC 2026 (Art. 120-131) regulates international e-commerce in Morocco by providing specific allowances: 20,000 MAD for individuals, 2 MDH for ADD-labeled startups and up to 5 MDH for companies. These allowances enable the purchase of goods and services on foreign platforms via an international payment card. Upsilon Consulting helps you structure your e-commerce activity in compliance with exchange control regulations.
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 131), 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. 120-121)
Under exchange control regulations, international e-commerce refers to commercial transactions conducted electronically between a resident and a non-resident, involving the purchase or sale of goods and services via digital platforms.
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. 122-124)
Amount: 20,000 MAD per Year
Individual residents in Morocco benefit from an annual allowance of 20,000 MAD 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 of legal age and resident in Morocco
- Hold an international payment card (Visa, Mastercard) issued by a Moroccan bank
- Use the allowance exclusively for personal purchases (professional purchases fall under the company allowance)
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. 125-127)
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 labeled by the ADD and listed on the official register of recognized startups
- Demonstrate a predominantly digital or technological activity
- Present a usage plan for the allowance to its domiciliary bank
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 acquisition of technological equipment from foreign suppliers
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E-Commerce Allowance for Companies (Art. 128-130)
Amount: Up to 5 MDH per Year
Moroccan-law companies benefit from an e-commerce allowance calculated on the basis of 100% of the corporate tax (IS) paid for the last fiscal year, with a ceiling of 5 million dirhams and a minimum of 50,000 MAD.
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 | 1,500,000 MAD |
| 8,000,000 MAD | 5,000,000 MAD (ceiling) |
Conditions of Use
The company must:
- Be in regular tax standing (tax compliance certificate)
- Justify purchases with invoices or order confirmations
- Use an international payment card linked to the professional account
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The International Payment Card (Art. 131)
Preferred E-Commerce Instrument
The international payment card is the main settlement instrument for e-commerce purchases. Issued by Moroccan banks in partnership with international networks (Visa, Mastercard), it enables payment for purchases on foreign platforms within the allocated allowance.
How It Works
- The allowance is loaded onto the card by the bank at the beginning of each calendar year or upon request
- Each transaction is debited in real time from the available allowance
- The bank monitors usage and informs the cardholder of the remaining balance
- Transactions are automatically reported to the Exchange Office by the issuing bank
Restrictions
The international e-commerce payment card cannot be used for:
- Cash withdrawals abroad (covered by the travel allowance)
- Fund transfers between individuals
- Purchases of crypto-assets (prohibited by current regulations)
- Online gambling
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Documentary Obligations
E-commerce allowance beneficiaries must retain supporting documents for their purchases for a minimum period of 5 years:
- 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.
To structure your international e-commerce activity and maximize your allowances, contact our teams.
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Reference texts: Instruction Générale des Opérations de Change (IGOC) 2026 (PDF)
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 usable via an international payment card issued by a Moroccan bank for personal purchases on foreign platforms (Art. 122-124 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) and listed on the official register. It presents a usage plan to its bank, which loads the allowance onto a professional international payment card. This allowance covers purchases of cloud services, licenses, SaaS subscriptions and digital marketing (Art. 125-127 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. The purchase of crypto-assets is excluded from the scope of e-commerce transactions authorized by exchange control regulations. Moroccan banks are required to block transactions to cryptocurrency platforms. Any attempt to use the allowance for this purpose constitutes a violation.
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