In brief: Exports in Morocco benefit from VAT exemption with deduction rights and corporate tax advantages. Industrial exporters enjoy a 5-year IS exemption, while service exporters benefit from the standard rate (20%, or 35% if net profit ≥ 100 M MAD). Foreign exchange rules require full repatriation of export proceeds.
Exports in Morocco have always been a sector at the center of government policies. Exports in Morocco have experienced significant growth over the years. Morocco has implemented policies centered around:
- Establishing logistics and production platforms aimed at encouraging exports;
- Tax advantages for exporters (notably Service Outsourcing in Morocco);
- Establishing industrial acceleration zones;
- Improving the framework in favor of service outsourcing companies.
Furthermore, Morocco has created a specialized agency aimed at promoting exports and supporting exporters.
For your projects to create an exporting company in Morocco, request a quote online.
This article specifically addresses the advantageous tax regimes available to exporters in Morocco.
Exports in Morocco: How to Proceed?
Export Regulations
Before reviewing the tax regulations, it is necessary to highlight the other regulations with which an exporter must comply.
Having an export activity in Morocco requires compliance with a number of procedures. These procedures relate to:
- Customs regulations;
- Foreign exchange controls.
First, it is necessary to have a trade register to carry out an export operation. In practice, an exporter can obtain a trade register in two ways:
- To create a company, we invite you to read our article on company creation in Morocco;
- Register as a sole trader.
In both cases, the trade register is obtained from the Commercial Court. Its creation initially requires registration for the professional tax.
Moreover, when an operator exports goods, the products exported must be approved by the Autonomous Establishment for Export Control and Coordination (EACCE). Read the article on this subject.
The law distinguishes three types of exporters:
- First, industries, known as processor-exporters;
- Second, packaging exporters;
- And finally, trading exporters.
It should be noted that from an accounting, tax, and foreign exchange regulation perspective, export activity also includes service exporters.
Foreign Exchange Regulations
Regarding foreign exchange controls, the export of goods from Morocco is subject to the provisions of Article 63 of the General Instruction of the Exchange Office.
This instruction considers as an export any shipment of goods abroad or to a free export zone.
This instruction requires, in terms of form, that any export from Morocco be accompanied by a sales statement. This statement must mandatorily include:
- The date of the sale;
- The unit price;
- The number of packages, quantities sold, and corresponding weight;
- The total sale price;
- The nature and amounts of expenses deducted at source;
- The net amount of sales to be repatriated to Morocco.
Furthermore, Article 65 of the same instruction states that “the exporter of goods is required to repatriate the full amount of the proceeds from their exports…” Thus, Moroccan companies (and individuals) engaged in export activities in Morocco are required to receive payment for their exports in Morocco.
This provision applies both to the export of goods and the export of services.
Exports in Morocco - What Are the Corporate Tax Advantages?
The Corporate Tax advantages differ depending on the type of activity. Thus, we distinguish:
- Tax advantages for goods exporters
- Tax advantages for service exporters
Tax Advantages: Service Exports in Morocco
Before 2020, companies that exported services had a Corporate Tax exemption for a period of 5 years. The Finance Act for the 2020 fiscal year eliminated this advantage. Companies that export services have, therefore, been taxable from the first year of export since that date.
However, these companies benefit from the standard tax rate (20%, or 35% if net profit ≥ 100 M MAD).
See our article: Corporate Tax in Morocco.
Furthermore, the law provides a particular advantage to companies carrying out service outsourcing operations. Thus, under Article 6-II-B-4: “are eligible for total Corporate Tax exemption for the first five (5) consecutive fiscal years from the date of the start of their operations:
- …
- and companies carrying out service outsourcing activities inside or outside integrated industrial platforms dedicated to these activities, in accordance with the legislative and regulatory texts in force.”
After the end of the exemption period, these companies are taxed at the standard rate (20%, or 35% if net profit ≥ 100 M MAD — Art. 19-I-A CGI 2026). The former reduced scale (10% on profits up to 300,000 MAD / 20% beyond) was abolished following the progressive convergence introduced by Finance Law 2023.
For more information on the new rates in force (2026), see: Corporate Tax in Morocco
Tax Advantages - Goods Exports in Morocco
Companies that export goods benefit from the exemption when they carry out industrial activities. Thus, Article 6-II-B-4 states: “are eligible for total Corporate Tax exemption for the first five (5) consecutive fiscal years from the date of the start of their operations:
- First, industrial companies carrying out activities determined by regulation;
- Second, service outsourcing companies (see also the service outsourcing case above)
Furthermore, since 2017, exporting is no longer even a condition for benefiting from the five-year exemption. For industrial companies, this advantage has been generalized since that date.
It should also be noted that for other activities (non-industrial), particularly trading exporters, these benefit from the standard Corporate Tax rate (20%, or 35% depending on the profit level).
Exports in Morocco - What About VAT?
Article 92 of the General Tax Code states that export operations in Morocco are exempt from VAT. This is an exemption with the right to deduction.
This article adds that:
“The exemption applies to:
- the last sale made and
- the last service rendered on Moroccan territory
- having the direct and immediate effect of carrying out the export itself.”
Furthermore, this exemption requires compliance with the following conditions:
-
First, regarding services:
The service in question must be used or exploited outside Morocco;
-
Second, the company must invoice the service to companies established abroad;
-
Finally, payment must be made in foreign currency. When the export concerns goods, the company must produce certain supporting documents. These include, in particular:
”- transport documents,
- manifests,
- wholesale sheets,
- customs receipts or other documents accompanying the exported products” according to the terms of Article 92.
Finally, note that exporters of goods and services have the right to submit VAT refund requests for the VAT charged on their purchases.
Frequently Asked Questions
Are exports in Morocco exempt from VAT?
Yes, export operations in Morocco are exempt from VAT under Article 92 of the General Tax Code. This is an exemption with the right to deduction, meaning exporters can still claim VAT refunds on their purchases. The exemption applies to the last sale or service rendered on Moroccan territory that directly results in the export.
What Corporate Tax advantages do exporters in Morocco benefit from?
Industrial companies in Morocco benefit from a total Corporate Tax exemption for the first five consecutive fiscal years from the start of their operations. Service outsourcing companies also enjoy this five-year exemption. After the exemption period, these companies are subject to the standard Corporate Tax rate (20%, or 35% if net profit ≥ 100 M MAD).
What are the foreign exchange requirements for exporters in Morocco?
Moroccan exporters are required to repatriate the full proceeds from their exports under Article 65 of the General Instruction of the Exchange Office. Every export must be accompanied by a sales statement including details such as the sale date, unit price, quantities, and the net amount to be repatriated to Morocco. This applies to both goods and service exports.
What documents do goods exporters need for VAT exemption in Morocco?
Goods exporters must produce transport documents, manifests, wholesale sheets, customs receipts, or other documents accompanying the exported products as required by Article 92 of the General Tax Code. Service exporters must demonstrate that the service is used or exploited outside Morocco, invoiced to companies established abroad, and paid in foreign currency.
Calculate your Corporate Tax in seconds — Our free IS rate calculator determines the exact rate, minimum contribution and CSS applicable to your export business in Morocco.
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For expert guidance on export tax regimes, contact Salaheddine Yatim, Chartered Accountant at Upsilon Consulting, member of the OEC.
