Morocco's regulatory framework and tax incentives are designed to promote energy efficiency and the use of renewable energies. These measures help reduce the country's dependence on energy imports, improve environmental sustainability and support economic growth through the development of green technologies and practices.

In this context, a reduced VAT rate applies to renewable energies. As a transitional measure, in accordance with the 2024 Finance Law, the VAT rate of 14% in force on 31 December 2023, which applied to sales operations carried out by producers of electrical energy created from renewable energies, has been reduced as follows:

• 12% from 1 January 2024
• 10% from 1 January 2025

Most of these national regulatory measures concern fields other than construction. To promote the use of energy efficiency techniques, the Moroccan Ministry of Energy Transition and Sustainable Development has taken steps to strengthen financing mechanisms and tax incentives. These measures cover areas such as the import of renewable energy equipment for the agricultural sector, exemption from the annual tax on electric and hybrid cars, etc.