Understand the scope of Moroccan VAT, the 20% standard rate, the main 10% reduced rate, exemptions and deduction requirements.
VAT in Morocco 2026
- Check whether the transaction falls within the scope of Moroccan VAT.
- Distinguish exemptions with and without deduction rights.
- Confirm the applicable rate, taxable event and supporting documents.
VAT in Morocco: qualify the transaction before calculating the tax.
Check whether the transaction falls within the scope of Moroccan VAT.
Understand the scope of Moroccan VAT, the 20% standard rate, the main 10% reduced rate, exemptions and deduction requirements. Updated 11 July 2026
Distinguish exemptions with and without deduction rights.
Understand the scope of Moroccan VAT, the 20% standard rate, the main 10% reduced rate, exemptions and deduction requirements. Updated 11 July 2026
Confirm the applicable rate, taxable event and supporting documents.
Understand the scope of Moroccan VAT, the 20% standard rate, the main 10% reduced rate, exemptions and deduction requirements. Updated 11 July 2026
Official sourceCode général des impôts 2026 ↗