Morocco VAT Calculator 2026 — 4 Rates: 7%, 10%, 14%, 20%
Calculate VAT in Morocco with all 4 official rates: 7%, 10%, 14%, 20%.
Results
ℹ️ VAT rates in Morocco (2026)
20%: standard rate | 14%: electricity, transport | 10%: restaurants, hotels, banks | 7%: water, medicines, essentials.
Morocco VAT Rates 2026 — Complete Guide
Morocco applies four VAT rates depending on the product or service category. The standard rate of 20% applies to most goods and services. Special rates apply to essentials and specific sectors.
Morocco VAT Rate Table 2026
- 20% — standard rate (majority of goods and services)
- 14% — transport services, oil, butter, some equipment
- 10% — restaurants, hotels, banking services, insurance, fishing
- 7% — water, electricity, medicines, some food staples
- 0% — exports and internationally billed services
Formula: Price TTC = Price HT × (1 + rate). To convert TTC to HT: Price HT = Price TTC ÷ (1 + rate). VAT is declared monthly (turnover > MAD 1M) or quarterly (MAD 100K–1M).
Also useful: Business VAT (deductible vs collected) · Corporate Tax (IS) · Profit Margin
📐 Value added tax (VAT) formula
Amount incl. tax = net × (1 + rate)
From incl. to excl. = incl. ÷ (1 + rate)
📊 VAT rates in Morocco
| Rate | Examples |
|---|---|
| 20% (standard) | most goods and services |
| 14% | transport, electricity |
| 10% | restaurants, hospitality |
| 7% | water, medicines, basic goods |
💼 VAT scenarios
VAT = 200 MAD, gross amount = 1,200 MAD.
Net = 840 ÷ 1.20 = 700 MAD, of which 140 MAD is tax.
💡 Practical tips
- Check the rate that applies to your activity; not everything is at 20%.
- Always distinguish the net (excl. tax) and gross (incl. tax) amounts on your invoices.
- Liable businesses file VAT monthly or quarterly depending on turnover.
⚠️ Limits and disclaimer
- Some products are VAT-exempt or subject to a special rate.
- The list of products and rates is sometimes changed by the Finance Act.
Last updated: February 2026.
❓ Frequently asked questions
What is the standard VAT rate in Morocco?
20%, applied to most goods and services.
How do I get the net from the gross amount?
Divide the gross by (1 + rate); the difference is the VAT.
What are the reduced rates?
14%, 10% and 7% depending on the type of good or service.