Taxes
Morocco — Tax: Vat
Morocco moves to VAT rates of 0%, 10% and 20% through 2026, with zero rating for exports and pharmaceuticals and exemptions for staples.
VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries — Morocco, VAT FY2026Last reviewed: 2026-10-23
Key facts
- The 2024 Finance Act provided a gradual transition to rates of 0%, 10% and 20% over 2024 to 2026, with imports and electricity at 20%.
- The 10% rate covers renewable-energy electricity, urban and road transport, refined sugar and water for public networks.
- Exports, pharmaceuticals, certain agricultural equipment and supplies to free trade zone companies are zero-rated with credit.
- Milk, butter, sugar, bread, cereals, school supplies and books are exempt without credit.