Consumption/VAT/Sales Tax in Morocco

Overview by
Nature of the Tax
Value Added Tax (VAT)
Standard Rate
Reduced Tax Rate
There are three reduced rates of 7%, 10% and 14% according to the products and services concerned.
Basic food products, books and newspapers, certain loans and financial instruments are exempt from VAT.
Exclusion From Taxation
There are 2 categories:
- exemption with credit applies to exports, as well as agricultural and fishing materials and equipment;
- exemption without credit applies to basic foodstuffs, newspapers as well as international transport services.
Method of Calculation, Declaration and Settlement
Tax is calculated on the net sale price.The VAT is levied on all goods and services (with few exceptions) and on import transactions.
Other Consumption Taxes
Domestic consumption taxes on alcohol, tobacco, sugar, oil products etc.

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