VAT Calculator calculates the VAT amount as well as the price with and without VAT. The VAT % is pre-filled, but you can change it or clear the value. The results are rounded to your desired precision. You can also make a currency conversion.
You can also choose the VAT% by clicking the percentages in the tables below.
Morocco | |
| standard rate | 20% Most taxable goods and services that are not expressly subject to the 10% rate or exempt. From 1 January 2026, the 20% rate applies in particular to electricity other than electricity generated from renewable sources, electricity meter rental, and passenger and freight transport other than qualifying urban and road transport subject to 10%. |
| reduced rate | 10% Includes accommodation, restaurant and café services, certain lettings of tourist establishments, electricity generated from renewable sources, urban transport and road passenger and freight transport, specified services supplied by insurance canvassers and brokers, qualifying economy cars and inputs used in their manufacture, water supplied to public distribution networks for non-domestic use together with certain sewerage services and water meter rental, refined sugar, milled rice, specified pasta products and photovoltaic panels. |
| Past changes: | |
| 1 Jan 2026 | VAT exemptions are extended. Fertilisers and growing media intended exclusively for agricultural use and human or animal blood and its derivatives become exempt with input VAT deduction rights. Specified short, uncooked and unfilled pasta products become exempt without deduction rights. Moroccan Ministry of Economy and Finance – Finance Act 2026 |
| 1 Jan 2026 | The final stage of the three-year VAT rate reform takes effect. Electricity rises from 18% to 20%, electricity meter rental from 15% to 20% and other passenger and freight transport from 18% to 20%. Urban and road passenger and freight transport falls from 12% to 10%, while refined sugar rises from 9% to 10%. The former 7% and 14% rates are no longer in use. Moroccan Ministry of Economy and Finance – VAT reform 2024–2026 |
| 1 Jan 2025 | The second stage of the VAT rate reform takes effect. Electricity rises from 16% to 18%, electricity meter rental from 11% to 15% and other passenger and freight transport from 16% to 18%. Urban and road passenger and freight transport falls from 13% to 12%, renewable-source electricity and specified insurance intermediary services from 12% to 10%, while refined sugar rises from 8% to 9%. Moroccan Ministry of Economy and Finance – VAT reform 2024–2026 |
| 1 Jan 2024 | A three-year VAT rate reform begins. Electricity moves from 14% to 16%, electricity meter rental from 7% to 11%, renewable-source electricity from 14% to 12%, urban and road passenger and freight transport from 14% to 13%, other passenger and freight transport from 14% to 16%, and refined sugar from 7% to 8%. Services provided to insurance companies by insurance agents or brokers move from 14% to 12%. Economy cars and non-domestic water supplied through public networks move from 7% to 10%. Several basic products also become VAT-exempt. Moroccan Ministry of Economy and Finance – Finance Act 2024 |
Note! The VAT information on this page is general information, not tax advice. The information is not exhaustive. VAT rules include many exceptions and special cases. Check the treatment of your situation in the tax administration's guidelines. Information last checked 6 Oct 2026. If you find errors in the information, please let us know. Read our editorial principles.
Articles:
VAT rounding: the EU, the UK and other European countries
The EU VAT Directive and the Court of Justice of the European Union leave VAT rounding rules to be decided at national level. National rules vary. In the UK, HMRC allows VAT on B2B invoices to be rounded down to the nearest whole penny.
Roundings in VAT calculation: Mathematically impossible prices?
There are a whole range of VAT-inclusive prices that cannot be mathematically arrived at if the tax is calculated from the VAT-free price. One example is 3.99. These prices are also possible, but then the VAT-free price must be interpreted as rounded.
VAT Gap - How much VAT is left uncollected in EU countries?
9.5% of VAT was left uncollected in EU countries. See the list of EU countries and candidate countries.
In Europe there is VAT - in the US sales tax
In Europe, companies belonging to the production chain account for the VAT paid by the consumer to the state in proportion to their value added. The US sales tax, on the other hand, is billed entirely by the company that made the consumer sale. Sales tax is paid to local operators, not to the state.
Many of today's taxes were already in use in Antiquity. Deciding on taxation has moved from autocrats to parliaments and the level of taxation has risen. In earlier times taxes were used to wage wars, today taxes are used to maintain welfare states.