Morocco VAT (TVA) Calculator

Morocco's TVA — taxe sur la valeur ajoutée — now runs on exactly two rates: a standard 20% (article 99-A of the Code Général des Impôts) and a reduced 10% (article 99-B). The 7% and 14% rates that Moroccan invoices carried for decades no longer exist. Loi de Finances n° 55-23 for 2024 abrogated their articles (art. 98 and art. 100 CGI) and set a convergence schedule that ran through 2024 and 2025 and completed on 1 January 2026. Most rate tables online still show the old four-rate system; a guide listing 7% or 14% as a current Moroccan rate is out of date.

The 20% rate is residual: it applies to every taxable operation for which no reduced rate or exemption is expressly provided. Freelance services, consulting, IT and telecoms all sit there, which is why the calculator's VAT tab opens at 20%. The convergence moved items in both directions — some rose to 20%, others settled at 10%. The largest moves:

Two of these paths carry the most common mistakes in older guides. Grid electricity is still routinely quoted at 14%; it has been 20% since 1 January 2026, after steps at 16% and 18%. And there is no single transport rate anymore: urban and road transport of passengers and goods came down to 10%, while rail, air and maritime transport rose to 20%.

Moroccan invoicing runs on the French pair of terms: HT (hors taxe, before tax) and TTC (toutes taxes comprises, tax included). An invoice from a VAT-registered seller shows the HT amount, the TVA rate, the TVA amount and the TTC total — article 119 of the CGI requires the tax to appear distinctly on the invoice.

The arithmetic is one multiplication in each direction. Adding TVA: TTC = HT × (1 + rate) — × 1.20 at the standard rate, × 1.10 at the reduced rate. Enter 8,500.00 MAD HT at 20% and the VAT tab returns 1,700.00 MAD of TVA and a TTC of 10,200.00 MAD. Removing TVA: HT = TTC / (1 + rate), and the TVA is the difference. The tab's remove mode takes a TTC figure and returns both — the direction that matters most when a client agrees an all-in price.

The classic error is removing 20% by multiplying by 0.80. It feels symmetric; it is not, because the 20% was charged on the HT, a smaller base than the TTC you are starting from. Take a 12,000 MAD TTC invoice at the standard rate:

The shortcut understates the HT by 400.00 MAD and overstates the TVA by the same amount, and the check column proves it: 9,600 × 1.20 rebuilds to 11,520.00 MAD, not 12,000.00. The same trap exists at 10%: from 5,500.00 MAD TTC, dividing by 1.10 gives 5,000.00 MAD HT and 500.00 MAD of TVA, while multiplying by 0.90 gives 4,950.00 MAD — wrong by 50.00 MAD. Divide by one plus the rate, always.

The 10% list (article 99-B-1°) is specific; nothing lands there by analogy. The entries most likely to matter: hotel accommodation and restaurant and café services; banking and credit operations, including participative-finance contracts such as Mourabaha; butane and other petroleum gases; urban transport and road transport of passengers and goods; refined sugar; water delivered to public distribution networks, with sanitation services and water-meter rental; edible fluid oils (palm oil excepted); milled rice; cooking salt; food pasta, added at 10% by the 2026 finance law; photovoltaic panels and solar water heaters; electricity sold by producers from renewable sources; animal feed; firewood and charcoal; professional fishing gear; listed agricultural equipment; works of art; museum, cinema and theatre tickets; tourist-property rentals; and the 'voiture économique' economy-car program.

One entry is structurally different: services of insurance agents and brokers are taxed at 10% without right to deduction (article 99-B-2°). The rate is the same; the deduction mechanics are not.

Everything else is 20%, including the cases people guess wrong: grid electricity, rail, air and maritime transport, telecoms, and ordinary professional services. Electric cars have no special VAT treatment — the CGI's electric-vehicle breaks concern the annual vehicle tax and the first-registration surtax, not TVA — so an EV purchase carries the standard 20%.

Exemption is a third category, not a 0% entry on this list. Medicines and their inputs are exempt with right to deduction (article 92) since 2024; school supplies, powdered milk, canned sardines and household soap are exempt without right to deduction (article 91). An exempt line shows no TVA at all — and each invoice line carries exactly one treatment: 20%, 10% or exempt, never a blend.

Morocco has no single EU-style registration threshold; liability follows the activity. Traders (commerçants) become compulsorily liable when previous-year taxable turnover reaches 2,000,000 MAD (article 89-I-2°-b). Manufacturers and wholesalers are liable regardless of size. Companies providing taxable services owe TVA from the first dirham — there is no grace band for a personne morale. The one general turnover relief is personal: individual (personne physique) manufacturers and service providers with annual turnover of 500,000 MAD or less are exempt without right to deduction (article 91-II-3°), and once such a person becomes liable, they exit only after turnover stays at or below that threshold for three consecutive years.

The regime most relevant to freelancers is the auto-entrepreneur (articles 42 bis and 42 ter), capped at 500,000 MAD of annual turnover for commercial, industrial and artisanal activities and 200,000 MAD for services. Auto-entrepreneurs sit outside the VAT mechanism entirely: they invoice without TVA, carry the mention 'TVA non applicable, article 91 du CGI', and show no VAT line at all. The flip side is that they cannot deduct the TVA on their own purchases.

If you invoice without TVA under one of these positions, run the markup and margin tabs on your price directly — there is no HT/TTC split to manage. The moment you cross into liability, every quote needs to say whether it is HT or TTC, because at 20% the two differ by a fifth of the HT.

The markup and margin tabs answer the pricing question that comes before TVA, and the two words are not interchangeable. Markup applies a percentage to cost: price = cost × (1 + markup). Margin is a percentage of the selling price, so the same number needs division: price = cost / (1 − margin). On a 900.00 MAD cost, a 25% markup prices at 1,125.00 MAD, but a 25% margin requires 1,200.00 MAD — same percentage, two formulas. Work both on HT amounts. The TVA added on top is not revenue: at 20%, the 1,200.00 MAD HT price becomes 1,440.00 MAD TTC, and computing margin against the TTC would show (1,440 − 900) / 1,440 = 37.5% — flattering and false, because the 240.00 MAD of TVA is owed onward, net of the TVA paid on your own inputs.

What you collect is declared through SIMPL-TVA, the DGI's online service on tax.gov.ma: monthly returns when previous-year taxable turnover is 1,000,000 MAD or more, quarterly below that — quarterly also covers seasonal or occasional activity and new taxpayers (article 108).

One more mechanism can surprise a supplier: retenue à la source, withholding on the TVA itself, in force since 1 July 2024. In defined cases the client keeps back part or all of the invoiced TVA instead of paying it over to you: 100% on capital goods and works when the supplier cannot present a tax-compliance attestation less than six months old; 75% withheld by the State and public bodies on listed services; and 75% when private companies and real-regime individual businesses pay individual service providers holding the attestation — 100% without it. The 2026 finance law extends this service withholding to banks, insurers and large companies paying legal-entity providers, phased in from 1 July 2026 for client turnover of 500 million MAD and above, then 350 million from 2027 and 200 million from 2028. Small invoices escape it — services of 5,000 MAD or less per operation, up to 50,000 MAD per month per supplier. The practical rule: keep a current attestation de régularité fiscale, and if a large client pays an invoice short of the TVA, this regime is the first place to look.