Morocco VAT standard rate (TVA taux normal)
Morocco VAT standard rate (TVA taux normal) is 20 percent, in force since 1 Jan 1996. Last checked against the official source on 15 Jul 2026.
Standard value-added tax (Taxe sur la Valeur Ajoutée) rate under the Code Général des Impôts (CGI), Article 99.
| Current value | 20 percent |
|---|---|
| In force from | 1996-01-01 |
| Official source | Direction Générale des Impôts — Code Général des Impôts 2026, Article 99-I (édition officielle DGI) |
| Last verified | 2026-07-15 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
20% is the long-standing standard rate and remains unchanged in the CGI 2026 edition (updated by Loi de finances n° 50-25 for budget year 2026). A reduced rate of 10% (Art. 99-II) applies to specified goods and services (e.g. certain foodstuffs, tourism/hospitality, some financial and banking operations). Morocco has been running a multi-year TVA reform (Loi de finances 2024 through 2026) that progressively converges the intermediate 7% and 14% brackets toward the 10% and 20% rates and broadens exemptions/zero-rating on staple goods; watch each annual Loi de finances (published late December) for further reduced-rate changes. The 20% standard rate itself has not been altered.
Get it programmatically
curl https://afriref.dev/v1/ma/vat
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/ma/vat/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ma/vatOther Morocco series: Bank Al-Maghrib key policy rate (taux directeur) · Statutory legal interest (taux légal) · VAT registration threshold · Minimum wage · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Personal income tax brackets · Statutory social-insurance contributions
The same figure elsewhere: Mozambique · Namibia · Niger · Nigeria · Republic of the Congo · all 34