Reduced VAT / GST rate
Standard VAT / GST rate
20[4]
High VAT / GST rate
Not applicable
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[1] A 0% exemption rate applies to some food products (Bread, flours, Milk, Fish products, Meat, Animal foods…), insurance business and natural persons, whose annual turnover is less than or equal to five hundred "thousand (500,000) dirhams
[2] Operations carried out by lawyers, interpreters, notaries, bailiffs and veterinarians are subject to VAT at the standard rate of 20% and no longer the 10% under the Finance Act 2023.
[3] A VAT rate of 7% applies to water, sugar, medicines. A VAT rate of 10% applies to financial services, petroleum products, hotel and restaurant sales. A VAT rate of 14% applies to transportation services and electricity.
[4] For other products, services and equipment subject to VAT.