What is the VAT rate in Morocco?

The standard rate is 20%, with a 10% reduced rate; the system is converging toward these two rates, and staples like bread and milk are exempt.

What are the CNSS and AMO rates in Morocco?

Combined, the employee pays 6.74% and the employer 21.09%. Social benefits are capped at MAD 6,000/month; AMO health cover is uncapped.

How is income tax calculated in Morocco?

A professional-expense deduction is applied first, then a progressive scale from 0% to 37%.

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Currency
MAD
Moroccan Dirham
Tax
20%
VAT (TVA)
Social insurance
6.74% / 21.09%
Employee / Employer

VAT (TVA)

How VAT works in Morocco

Morocco is converging its VAT toward two rates — a 20% standard and a 10% reduced — with staples like bread, milk and fresh produce exempt. bookeeper keeps the right rate on each item through the reform.

Standard rate

20%

Registration

VAT is activity-based; turnover above MAD 1M means monthly filing, otherwise quarterly (via SIMPL-TVA).

Filing

Monthly or quarterly online filing via the SIMPL-TVA portal; paper filing is no longer accepted.

E-invoicing

Announced

DGI e-facturation (planned)

Morocco's tax authority (DGI) has targeted a national e-invoicing rollout, phased from large companies, but the enabling decree is still in preparation and no pilot is confirmed live. bookeeper is being built to connect when it launches.

How each item is taxed

Standard20%
Telecom, advertising, clothing, electronics, most general goods & services
Reduced10%
Restaurants, hotels, banking & financial services, water, cooking oils, urban transport
Zero-rated0%
Exports and qualifying investment goods (first 36 months)
Exempt
Fresh bread, flour, milk, meat, fresh vegetables, books, private healthcare, school supplies

CNSS + AMO

Payroll & social security

Salaries face progressive income tax (IR, 0%–37%) plus CNSS and AMO health cover. bookeeper handles the capped and uncapped parts separately.

Employee

6.74%

Employer

21.09%

Rules that matter

Combined CNSS + AMO: employee 6.74% + employer 21.09% (social benefits capped at MAD 6,000/month; AMO uncapped).
Income tax (IR) is progressive from 0% to 37%, with a family charge deduction.
A standard professional-expense deduction (25%–35%) applies before the IR scale.

bookeeper replies

Your AI accountant, in Arabic

Ask in plain Arabic. bookeeper applies Morocco's rules and answers in the language you use.

You ask

ما نسبة ضريبة القيمة المضافة على هذه الفاتورة؟

bookeeper replies

يطبّق bookeeper ضريبة المغرب 20% (أو النسبة المخفّضة 10% عند انطباقها)، ويترك الأساسيات المعفاة دون ضريبة.

Morocco

Why Morocco businesses choose bookeeper

The right rate on each item as Morocco converges toward the 20% / 10% structure.
CNSS capped benefits and uncapped AMO handled separately and correctly.
Progressive IR income tax with the professional-expense deduction applied first.
Bilingual Arabic / French-ready invoices for Casablanca and Rabat.

Coverage across the region

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