eFacto
Free Trial

VAT in Morocco in 2026: Rates, Calculation, and Tax Returns

Since January 1, 2026, Morocco operates with two VAT rates: 20% (standard rate) and 10% (reduced rate for specific goods and services defined by Article 99 of the CGI). To convert ex-tax (HT) to inc-tax (TTC), multiply by 1.20 or 1.10; to find ex-tax from inc-tax, divide by the same coefficient.

Updated on 27/10/2026Prepared by eFacto based on official texts · chartered accountant review in progress

I know the amount
VAT rate

Statutory rates effective since January 1, 2026 (CGI, art. 99).

Pre-tax amount
10,000.00 MAD
VAT (20%)
2,000.00 MAD
Total incl. tax
12,000.00 MAD

What are the VAT rates in Morocco in 2026?

Two rates: 20% (standard rate, CGI Article 99-A) and 10% (CGI Article 99-B). The tax reform initiated by the 2024 Finance Act completed at the end of 2025, fully eliminating the legacy 7% and 14% rates.

VAT rates applicable in Morocco since January 1, 2026
RateApplies ToLegal Basis
20%All taxable transactions, except those subject to the reduced rate or exemptCGI, Art. 99-A
10%Specific list: hospitality and catering, leasing of hotels/real estate for tourism, banking and credit operations, edible oils (excluding palm oil), salt, processed rice, pasta (excluding exempt short pasta), photovoltaic panels, solar water heatersCGI, Art. 99-B
ExemptOperations listed under CGI (such as certain basic food commodities)CGI, Arts. 91 & 92

The 10% rate list is comprehensive and specific: always verify the exact designation of your product or service in Article 99-B before applying it.

How do you calculate VAT from ex-tax (HT) or inc-tax (TTC)?

VAT = HT × rate; TTC = HT × (1 + rate). Conversely, HT = TTC ÷ (1 + rate) and VAT = TTC − HT. The calculator above computes in both directions.

From ex-tax (HT) to inc-tax (TTC), 20% rate
Ex-Tax Amount (HT)
10,000.00 MAD
VAT (10,000 × 20%)
2,000.00 MAD
Inc-Tax Amount (TTC)
12,000.00 MAD
From inc-tax (TTC) to ex-tax (HT), 10% rate
Inc-Tax Amount (TTC)
5,500.00 MAD
Ex-Tax Amount (HT) (5,500 ÷ 1.10)
5,000.00 MAD
VAT (5,500 − 5,000)
500.00 MAD

Round the ex-tax amount of each invoice line to the nearest cent, then compute VAT per rate on the subtotal.

Monthly vs quarterly VAT return: which one applies to your business?

VAT returns are monthly if the previous year’s taxable turnover reached 1,000,000 DH; quarterly if below (CGI Article 108). Companies below the threshold may elect the monthly regime before January 31.

  • Monthly (mandatory): taxable turnover of the preceding year ≥ 1,000,000 DH, or foreign entities performing taxable transactions in Morocco without a permanent establishment.
  • Quarterly: taxable turnover < 1,000,000 DH, seasonal businesses, periodic or occasional operations, and newly incorporated businesses during their first operating year.
  • Option: quarterly taxpayers may switch to the monthly regime upon written request submitted before January 31.

What is the filing and payment deadline for Moroccan VAT?

Electronic filing has been mandatory for all Moroccan companies since 2017 (CGI Article 155). The return and payment must be submitted before the end of the month following the covered month (monthly) or before the end of the first month following the covered quarter (quarterly).

Online VAT filing deadlines (CGI Articles 110, 111, and 155)
RegimeCovered PeriodFile and Pay Before End Of
MonthlyJanuaryFebruary
MonthlyEach monthThe following month
QuarterlyQ1 (January–March)April
QuarterlyQ2 (April–June)July
QuarterlyQ3 (July–September)October
QuarterlyQ4 (October–December)January of the following year

The statutory paper filing deadline was the 20th of the month; with universal online filing via SIMPL-TVA, the actual deadline is the end of the calendar month.

What must the detailed VAT deduction schedule contain?

Every supplier purchase invoice where VAT is deducted must appear in the schedule appended to the VAT return, notably showing the supplier’s ICE number and payment details (CGI Article 112-II).

  • Invoice reference and number;
  • Supplier legal name and trading name;
  • Supplier Fiscal ID (IF) and Common Enterprise Identifier (ICE);
  • Description of goods, works, or services;
  • Ex-tax amount and VAT amount shown on the invoice;
  • Payment method and transaction reference.

A supplier invoice lacking an ICE or missing payment proof jeopardizes your VAT deduction: always audit these details upon receiving vendor invoices.

Frequently asked questions

Does the 14% VAT rate still exist in Morocco?

No. The VAT reform established by the 2024 Finance Act completed on January 1, 2026, leaving only two rates: 20% and 10% (DGI Circular Note No. 737). The 7% and 14% rates have been phased out.

How do you calculate ex-tax (HT) from inc-tax (TTC)?

Divide the inc-tax amount by 1.20 for the 20% rate, or by 1.10 for the 10% rate. Example: 1,200 MAD TTC ÷ 1.20 = 1,000 MAD HT, representing 200 MAD of VAT.

What is the threshold for monthly VAT filing?

A taxable turnover of 1,000,000 MAD in the preceding fiscal year (CGI Article 108). Below this, returns are quarterly, unless an option for monthly is exercised before January 31.

Is online VAT filing mandatory in Morocco?

Yes, for all businesses since January 1, 2017 (CGI Article 155). Filing and payment are completed simultaneously on the DGI SIMPL portal.

Which goods and services are subject to the 10% VAT rate?

Those specifically itemized under CGI Article 99-B, including tourism lodging and catering, banking operations, refined vegetable oils (except palm oil), salt, processed rice, solar panels, and solar water heaters. All other taxable supplies are at 20%.

Compliant invoices, verified VAT, tracked deadlines

eFacto calculates line-by-line VAT at applicable statutory rates and monitors payment deadlines for your clients and suppliers.

Try eFacto for free

Official sources

General information updated on indicated date. For specific cases, consult official texts or a chartered accountant.