Morocco VAT
Calculator 2026

Standard 20% VAT, reduced rates available. Calculate VAT-inclusive, VAT-exclusive, reverse VAT extraction, and multi-item invoice totals. Accurate 2026 DGI rates.

DGI 2026 Standard 20% Reduced Rate(s) Zero-Rated Exports MAD · Moroccan Dirham

Last verified: 2026 · Source: DGI (tax.gov.ma)

2026 Rates: Standard VAT rate is 20%. Reduced rates: 14% (Reduced), 10% (Reduced), 7% (Reduced). Zero-rated: Export goods, International services. Exempt: Agricultural inputs, Medical equipment, Educational materials. Registration threshold: MAD 2M/year. Tax authority: DGI.

VAT Calculator MAD · Moroccan Dirham
Calculation DirectionWhich amount do you have?
Pre-Tax Amount (MAD) DH10,000
DH100DH10M
AmountOr type exact value
DH
VAT RateSelect applicable rate
Total (VAT Inclusive)
DH0
Pre-Tax Amount
VAT Amount
Applied Rate 20%
VAT as % of Total 0%
Annual projection (×12)
Formula Used

Calculate how much VAT the buyer withholds and remits to the tax authority on this transaction.

FAQ

Morocco VAT — Common Questions

What is the standard VAT rate in Morocco?
The standard VAT rate in Morocco is 20% as of 2026. Reduced rates: 14% (Reduced), 10% (Reduced), 7% (Reduced). This is levied on most goods and services sold within Morocco.
How do I add VAT to a price in Morocco?
Multiply the pre-tax price by 1.2000 (i.e., price × (1 + 0.2)). Example: DH10,000 × 1.2000 = DH12,000 including VAT.
How do I remove VAT from a price in Morocco?
Divide the VAT-inclusive price by 1.2000. Example: DH12,000 ÷ 1.2000 = DH10,000 pre-tax.
What goods are VAT exempt in Morocco?
VAT-exempt goods and services in Morocco include: Agricultural inputs, Medical equipment, Educational materials. Zero-rated (taxable at 0%) include: Export goods, International services.

VAT in Morocco: Key Facts

Morocco applies a value-added tax known as Taxe sur la Valeur Ajoutée (TVA) at a standard rate of 20%. TVA was introduced in Morocco in 1986, making it one of the earliest VAT adopters in Africa. Morocco has multiple reduced rates: 14% for transport, butter, and certain petroleum products; 10% for hotel and restaurant services, legal fees, and certain food products; and 7% for water, electricity, pharmaceuticals, and school supplies. Exports are zero-rated. Exempt supplies include basic food items (bread, couscous, milk, sugar, dates), medical equipment, agricultural inputs, and educational services. The Direction Générale des Impôts (DGI) administers TVA. Businesses with annual turnover exceeding MAD 500,000 for services or MAD 2 million for goods must register. Monthly TVA returns are due by the 20th of the following month for monthly filers, or quarterly. Morocco has a sophisticated electronic filing system (SIMPL). Morocco has been progressively reforming its TVA system to reduce the number of rates and simplify compliance. Input TVA can be deducted against output TVA, with refund mechanisms for businesses in credit positions.

Common Questions About Morocco TVA

What are the different TVA rates in Morocco?

Morocco has four TVA rates: 20% (standard), 14% (transport, butter), 10% (hotels, restaurants, certain foods), and 7% (water, electricity, pharmaceuticals, school supplies). Exports are zero-rated at 0%.

What is the TVA registration threshold in Morocco?

The threshold varies: MAD 500,000 annual turnover for service providers and MAD 2 million for businesses selling goods. Businesses exceeding these thresholds must register for TVA with the Direction Générale des Impôts.

Which items are exempt from TVA in Morocco?

Exempt items include basic food staples (bread, couscous, milk, sugar, dates), medical equipment, agricultural inputs, certain educational services, and products sold by small businesses below the registration threshold.

How are TVA returns filed in Morocco?

TVA returns can be filed monthly (due by the 20th of the following month) or quarterly, depending on business size. Morocco's SIMPL electronic filing platform provides online declaration and payment options.

Is Morocco reforming its TVA system?

Yes, Morocco has been progressively reforming its TVA system to reduce the number of rates, simplify compliance, and broaden the tax base. The goal is to move toward fewer rates while maintaining exemptions for essential goods.

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