Skip to content
BILLX
Sign inCreate my account

Morocco VAT calculator (excl. ↔ incl. VAT)

One or more lines, excl. or incl. VAT, with quantity and discount: VAT by rate and the totals appear instantly, rounded to the cent as on a BILLX invoice.

I enter amounts…
  1. MAD
    %

    CGI, art. 99-A: most goods and services.

Total excl. VATMAD 1,000.00
Total VATMAD 200.00
Total incl. VATMAD 1,200.00

You will find this calculation pre-filled in the BILLX editor: nothing is saved or issued until you confirm. If you have no account, sign-up is free and the calculation will be waiting for you.

The calculation runs in your browser: nothing you enter is sent or stored.

VAT rates in Morocco in 2026

Article 99 of the General Tax Code (CGI) (2026 edition) sets two rates: 20% (standard rate) and 10% (reduced rate, only for the transactions the article lists). The transitional rates of the reform started by the 2024 Finance Act reached their final level in 2026: there is no longer a 7% or 14% rate. The rate depends on the transaction, not on the sector in general: if in doubt, check with your accountant.

Taxable, exempt or out of scope: choosing the right treatment

Not all transactions are subject to VAT. The calculator does not decide for you: you choose the treatment of each line. Taxable: standard rate (art. 99-A) or reduced rate (art. 99-B). Exempt without right to deduct (art. 91): no VAT charged, and VAT paid on the related purchases cannot be recovered. Exempt with right to deduct (art. 92): no VAT charged, but VAT on purchases remains deductible. Out of scope (art. 89): the transaction falls outside the scope of VAT.

The formulas

From excl. to incl. VAT: VAT = excl. VAT × rate; incl. VAT = excl. VAT + VAT. Example at 20%: 1,000.00 MAD excl. VAT → VAT 200.00 MAD → 1,200.00 MAD incl. VAT. From incl. to excl. VAT: excl. VAT = incl. VAT ÷ (1 + rate); VAT = incl. VAT − excl. VAT. Example at 10%: 1,100.00 MAD incl. VAT → 1,000.00 MAD excl. VAT and 100.00 MAD of VAT. With quantity and discount: line excl. VAT = price × quantity − discount.

Rounding to the cent

Each line is rounded to two decimals, half up (0.005 becomes 0.01), then the lines are added together. This is the rule BILLX applies on every invoice: your invoice total and this calculator's total match.

Exempt transaction: what goes on the invoice?

For an exempt transaction, the invoice shows no VAT amount: it states the exemption and its legal basis (CGI, art. 145-III). In BILLX, the exemption reason is printed automatically on the invoice.

Sources

Rules verified on 01 Nov 2026. Calculation aid: the result is an estimate that depends on your situation; it does not replace advice from an accountant or the tax administration.

The right VAT on every invoice, with no calculation

BILLX applies the rates for your line of business, calculates the amounts excl. VAT, the VAT and the amounts incl. VAT on the server, and prints the ICE and the mandatory notices on your quotes and invoices.

Create my free account

Other calculators