Finance & billing
TVA
Value-added tax applied in Morocco. Since 2026, two rates: 20% (standard) and 10% (reduced), with some transactions exempt.
TVA (value-added tax, taxe sur la valeur ajoutée) is a consumption tax that the seller collects on sales and then remits to the State. In Morocco, since 1 January 2026, only two rates remain: the standard rate of 20% and the reduced rate of 10%; some transactions, such as exports, are exempt.
Not every seller is concerned: auto-entrepreneurs are outside the scope of TVA as long as they remain within this regime; retailers are liable from MAD 2,000,000 of taxable turnover in the previous year (wholesalers from the first dirham), manufacturers and service providers who are individuals above MAD 500,000. Details in Wasal seller taxation.
The Wasal commission is itself subject to TVA at 20% — if you are liable, this TVA is recoverable.
Rates and thresholds change over time: always verify the current information with the DGI or your accountant.