Morocco VAT Rates 2026
Morocco (المغرب (Al-Maghrib)) levies Value Added Tax as TVA / الضريبة على القيمة المضافة. The standard rate is 20%, applied to most goods and services. Reduced rates of 10% apply to banking services, hotel and restaurant operations, certain foodstuffs and fuels.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 20% | Most goods and services |
| Reduced | 10% | Banking services, hotel and restaurant operations, certain foodstuffs and fuels |
| Zero-rated | 0% | Exports, agricultural equipment, water for irrigation |
Registration and filing
| Tax authority | Direction Générale des Impôts (DGI) |
| Filing frequency | Monthly returns above MAD 1 million turnover; quarterly below |
Access rates via API
The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/MA endpoint to get Morocco data programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/MA
# No authentication required for rate lookups
# Response:
# { "country_code": "MA", "tax_type": "vat",
# "standard_rate": 20, "reduced_rates": [10],
# "currency": "MAD", "last_updated": "2026-01-01" }Fetching the rate in code
// Fetch current Morocco VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/MA').then(r => r.json());
// → { standard_rate: 20, reduced_rates: [10],
// currency: 'MAD' }
applyRate(rates.standard_rate);About Morocco VAT
Morocco just completed a three-year VAT simplification: the 2024 Finance Law phased the old 7% and 14% intermediate rates into a two-rate system of 20% and 10% by 2026, with utilities like water and electricity migrating in annual steps. Basic staples (bread, couscous, milk) are exempt outright. The reform also introduced VAT withholding by large customers on supplier invoices — an anti-fraud device borrowed from Latin America — and non-resident digital platforms must register for Moroccan VAT.
VAT in Morocco is administered by the Direction Générale des Impôts (DGI).
Sources: PwC Worldwide Tax Summaries · DGI Maroc (accessed Jun 2026)
Rate history
- 2024Three-year rate convergence began, collapsing the 7%/14% bands into 10% and 20% by 2026
Frequently asked questions
What is the VAT rate in Morocco in 2026?
20% standard and 10% reduced — the old 7% and 14% bands were phased out by the 2024–2026 convergence reform.
What changed in Moroccan VAT recently?
A three-year convergence (2024–2026) simplified four rates into two (20%/10%), shifted utilities stepwise, and added VAT withholding on supplier invoices.
Related concepts and guides: