Morocco VAT / Sales Tax
Detailed vat / sales tax rates and rules for Morocco in 2026.
VAT / Sales TaxMAD
Morocco's VAT is levied at a standard rate of 20% with reduced rates of 14%, 10%, and 7% for specific goods and services. Basic foodstuffs like bread, milk, and sugar are exempt. Financial services, education, and healthcare are also exempt. Registration is mandatory for businesses with annual turnover exceeding MAD 500,000.
Standard Rate
20%
Registration Threshold
MAD 500,000 annual turnover
Reduced Rates
14% — Transport, butter, electricity10% — Hotels, restaurants, petroleum products, legal and banking services7% — Basic food items, pharmaceuticals, school supplies
How Morocco VAT / Sales Tax compares
Morocco’s standard VAT / sales tax rate of 20% is the 27th highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Africa’s regional average of 15.2%.
Morocco
20%
Africa average
15.2%
Global average
13.7%
