How it is calculated
TTC = HT × (1 + rate) HT = TTC ÷ (1 + rate) VAT = TTC − HTAfter the 2024–2026 reform, Morocco has two VAT rates:
| Rate | Examples |
|---|---|
| 20% (standard) | Most goods and services: clothing, devices, professional services, telecoms… |
| 10% (reduced) | Restaurants and hotels, some foods, transport, banking, electricity and water… |
Some operations are exempt or zero-rated, such as exports, as defined in the General Tax Code.
Worked example
A 5,000 MAD service HT at 20%: VAT = 1,000, TTC = 6,000 MAD. A 330 MAD restaurant bill TTC at 10%: HT = 300, VAT = 30 MAD.
Frequently asked questions
Do the 14% and 7% rates still exist?
No — they were phased out in the 2024–2026 reform, leaving 20% and 10% plus specific exemptions.
Who must file VAT?
Liable companies and professionals, monthly or quarterly depending on turnover. Auto-entrepreneurs are exempt within limits.
HT vs TTC?
HT is the price before tax; TTC is what the customer pays including all taxes.
Rules last checked: 2026-10