Morocco VAT (TVA) Guide for 2026: Rates, Registration & Compliance
Morocco's standard VAT (TVA) is 20%, with a single reduced rate of 10% after the 2024–2026 reform converged the system to two rates. This guide covers registration, taxable scope, and filing obligations.
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Key Takeaways
Morocco charges 20% TVA on most goods and services, administered by the Direction Générale des Impôts (DGI) [1]. A single reduced rate of 10% applies to specified supplies, and exports are zero-rated with credit [1]. Since February 2024, non-resident suppliers of B2C digital services register from their first sale, with no threshold, through the DGI SIMPL portal, while B2B sales use the reverse charge [2]. SaaS, digital services, and clothing are taxable at 20%, and basic foodstuffs, newspapers, and books are exempt [1][2].
Taxability Snapshot
SaaS
Taxable
Clothing
Taxable
Groceries
Exempt
Digital Goods
Taxable
Sales Tax Rates
Morocco's VAT standard rate is 20% on most goods and services, including digital supplies [1]. A single reduced rate of 10% applies to specified supplies after the 2024–2026 reform phased out the former 7% and 14% rates, and exports are zero-rated with credit [1][2]. The tax authority is the Direction Générale des Impôts (DGI).
Rate | Applies to |
|---|---|
Standard 20% | Most goods, services, digital supplies |
Reduced 10% | Hotels and restaurants, urban and road transport, water, banking, and specified supplies |
Zero 0% | Exports (exemption with credit) |
Morocco VAT Calculator
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Morocco · TVARates as of September 2026. Source: DGI: General Tax Code 2026 (opens in a new tab).
Morocco · Standard rate
20%
TVA rate
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This is an estimate. Whether a sale is taxable, and at which rate, depends on what you sell, who you sell to and where it's supplied. If you intend to rely on these rates, please use the Kintsugi platform.
Registration & nexus threshold
Since 14 February 2024, Morocco taxes B2C digital services supplied by non-residents with no local establishment, and there is no registration threshold — you register from the first B2C sale [2]. For B2B sales, the supply is handled by the Moroccan VAT-registered business under the reverse charge [2]. Foreign suppliers register and file through the DGI's SIMPL portal, whose dedicated non-resident digital service launched 11 June 2026 under Decree No. 2-25-862 [1][2].
How to register for Moroccan VAT:
Confirm your B2C digital supplies to customers in Morocco.
Register online through the DGI SIMPL portal — no local establishment required.
Verify the customer's tax registration number for B2B reverse-charge sales.
Charge 20% VAT on B2C supplies.
File quarterly and remit electronically.
Filing frequency & deadlines
Non-resident digital suppliers file a quarterly VAT declaration and pay electronically through SIMPL, submitting transaction-level data within 30 days of the end of each quarter [2]. Domestic taxpayers file monthly or quarterly depending on turnover [1].
Exemptions
Exports are zero-rated with input credit, and pharmaceuticals, free-zone supplies, and certain investment goods receive relief [1]. Basic foodstuffs, newspapers, and books are exempt without credit [1]. SaaS and electronic services — including software, hosting, streaming, and remote training — supplied to Moroccan customers are taxable at 20% [2].
Penalties
Late filing and late payment attract surcharges plus late-payment interest under the General Tax Code [1]. Non-resident digital suppliers that fail to register or remit through SIMPL face assessment and enforcement by the DGI [2].
Sources
Verified July 2026 against DGI guidance and Decree No. 2-25-862.
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