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VAT in Morocco 2026 — Is your transaction taxable?
Out of scope, exempt or taxable? Rate of 10% or 20%? Determine in a few clicks the VAT regime applicable to your activity, compliant with the 2026 Tax Code (CGI).
Disclaimer
This tool provides guidance based on the 2026 Tax Code (CGI) and applicable Circular Notes. It does not replace professional analysis. Each situation may involve specificities requiring in-depth examination. For a definitive qualification, consult a chartered accountant.
Important note on the right to deduct
Certain exemptions and special regimes are subject to formal requirements (certificates, prior applications, commitments, deadlines). The general principle of VAT is that the tax is collected according to the regime applicable to sales (taxable, exempt or out of scope), and that it does or does not give the right to deduct upstream depending on specific regimes (prorata, allocation, suspensive regime). The result displayed by this tool concerns the qualification of the transaction — deduction methods and required formalities may require additional analysis.
Scope of VAT in Morocco — Guides by sector
Out-of-scope transactions, exemptions with or without right to deduct, 10% and 20% rates: explore every aspect of Moroccan VAT in depth.
VAT in Morocco: complete guide
Rates, calculation, exemptions and filing — everything you need to know about Moroccan VAT in 2026.
Scope of VAT
Taxable, out-of-scope and exempt transactions: how to qualify your activity.
VAT credit refund
Eligibility conditions, file composition and refund timelines.
VAT on services
Specific rules for service provisions, triggering event and taxable base.
Real estate rental and VAT
Furnished premises, professional use, residential: which VAT regime for each type of rental?
VAT and real estate transactions
Property development, subdivision, build-to-sell: applicable VAT rules.
VAT on banking operations
Credit, foreign exchange, Islamic finance: the 10% rate and its conditions of application.
VAT deduction prorata
Prorata calculation for mixed activities (taxable and exempt).
VAT in Morocco: frequently asked questions on rates and exemptions
What are the VAT rates in Morocco in 2026?
Since the Finance Law 2024 reform, Morocco is converging towards 2 rates: the standard rate of 20% and the reduced rate of 10%. The former 7% and 14% rates have been eliminated. Certain transactions benefit from exemptions with or without right to deduct (Art. 91 and 92 of the Tax Code — CGI).
What is the difference between exemption with and without right to deduct?
Exemption without right to deduct (Art. 91): you do not charge VAT and cannot recover VAT on your purchases. Exemption with right to deduct (Art. 92): you do not charge VAT but recover upstream VAT paid, which can generate a refundable VAT credit.
Is my business subject to VAT in Morocco?
VAT applies to commercial, industrial and artisanal operations, services and liberal professions, import and real estate transactions. Agricultural activities and civil acts are generally out of scope. Learn more about the scope of VAT.
Are exported products subject to VAT?
No. Exports are exempt with right to deduct (Art. 92-I-1°). The exporter can obtain a VAT credit refund and benefit from suspended purchases (Art. 94).
Does a small manufacturer (turnover < 500,000 MAD) have to pay VAT?
Individual manufacturers and service providers with turnover ≤ 500,000 MAD are exempt without right to deduct (Art. 91-II-3°). They may opt for taxation (Art. 90-2°) to recover VAT on their purchases — minimum 3-year option. Liberal professions remain subject to VAT regardless of turnover.
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