TVA rates in Morocco for 2026
Morocco charges TVA at a standard rate of 20%, with a reduced rate of 10%. Amounts on this page are in Moroccan Dirham (MAD).
20% standard and 10% reduced, which covers restaurants and financial services among others. A 2024–2026 reform phased out the 7% and 14% bands: medicines and household water became zero-rated, road transport fell to 10%, and electricity rose to 20% in 2026.
| Rate | Type | Gross = net × | Tax share of the gross price |
|---|---|---|---|
| 20% | standard | 1.2 | 16.67% |
| 10% | reduced | 1.1 | 9.09% |
How much TVA is inside a price
If a price already includes TVA, divide by 1 plus the rate: at 10%, MAD 1,000 ÷ 1.1 = MAD 909.09 before tax, so MAD 90.91 is tax.
| Rate | Tax in MAD 1,000 | Net of MAD 1,000 | Tax in MAD 10,000 | Net of MAD 10,000 |
|---|---|---|---|---|
| 20% | MAD 166.67 | MAD 833.33 | MAD 1,666.67 | MAD 8,333.33 |
| 10% | MAD 90.91 | MAD 909.09 | MAD 909.09 | MAD 9,090.91 |
Adding TVA to a net amount
For a quote or invoice, multiply the net amount by 1 plus the rate: at 10%, MAD 10,000 × 1.1 = MAD 11,000.
| Rate | Tax on MAD 1,000 | MAD 1,000 plus tax | Tax on MAD 10,000 | MAD 10,000 plus tax |
|---|---|---|---|---|
| 20% | MAD 200 | MAD 1,200 | MAD 2,000 | MAD 12,000 |
| 10% | MAD 100 | MAD 1,100 | MAD 1,000 | MAD 11,000 |
How Morocco's standard rate compares
Morocco's 20% standard rate compares with a median of 18%: 10 of the 39 countries in this calculator's table charge more, 25 less. Its lowest rate above zero is 10%: 26 countries go lower, and 9 have no rate that low.
United Kingdom, France, and Türkiye also charge 20% as standard.
10% is also used by South Korea, Japan, Vietnam, France, Spain, Italy, Russia, Türkiye, and Australia.