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Value Added Tax

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Definition

VAT applies to industrial, craft, commercial and liberal activities, as well as import operations.
Retailers’ income is also taxable when their turnover accomplished during the year exceeds or equals 2,000,000 DH.

VAT rates

There are three rates:

  • A standard rate of 20%
  • Reduced rates of 7% for certain consumer products,
  • 10% on certain food products, beverages and hostelry industry in particular and 14% for other products.
    Besides, specific rates and partial or total exonerations apply for certain products and payments.

For more informations, please download the Value Added Tax Factsheet 

Source: Code Général des Impôts