Morocco's digital VAT: Netflix, Google and Apple now taxed at 20%
Since June 11, 2026, around 30 foreign digital platforms, including Netflix, Google, Apple and OpenAI, must collect a 20% VAT on services provided to individual consumers in Morocco.
Major foreign digital platforms, including Netflix, Google, Apple, OpenAI and TikTok, have begun applying a 20% value-added tax (VAT) on services provided to individual consumers in Morocco, after mandatory registration with the General Directorate of Taxes (DGI) opened on June 11, 2026. The move follows Decree No. 2-25-862, published in December 2025 under the 2024 Finance Law, which made non-resident digital service providers subject to the tax.
Legal framework and implementation timeline
The DGI launched a dedicated registration portal for foreign digital providers, "Taxation on Digital Services," on tax.gov.ma in May 2026, before registration became officially effective on June 11, 2026. The new system lets companies register and obtain a tax identification number, while requiring them to file quarterly revenue declarations before the end of each month, record VAT amounts paid, and keep detailed sales records on request.
Which platforms have already started applying the tax
Around 30 foreign digital platforms are covered by the new regime, but its concrete effects have been appearing gradually on Moroccan consumers' invoices since July 2026:
| Platform | VAT application status |
|---|---|
| OpenAI | Collecting 20% since August 1, 2026 on taxable services provided to non-VAT-registered customers in Morocco |
| Apple | Announced on August 27, 2026 that the tax is now included in revenue from paid apps and in-app purchases |
| Responsible for determining, invoicing and remitting VAT on paid apps and in-app purchases | |
| TikTok | VAT-registered in Morocco, applies 20% to customers without a valid tax ID (ICE) |
| Netflix, Spotify, Meta, Airbnb | Among the platforms subject to mandatory registration since June 11, 2026 |
Who pays the tax, and on what services?
The new regime covers transactions between non-resident foreign companies and individual consumers not registered for VAT in Morocco (B2C), while transactions between VAT-registered Moroccan businesses (B2B) remain subject to the existing reverse-charge mechanism. The tax covers video and audio streaming, digital advertising, travel and mobility booking platforms, SaaS subscriptions, app downloads, online training, and cloud hosting and computing services. Morocco is considered the place of supply whenever the client's headquarters or tax residence is in Morocco, regardless of where the service is actually delivered from, in line with OECD recommendations.
Why it matters for consumers and Moroccan businesses
International experience shows that major platforms usually pass the tax cost on to end users rather than absorbing it, meaning subscription and digital service prices in Morocco could rise slightly. Moroccan businesses that rely on international advertising or foreign cloud services will also face higher costs, though VAT-registered companies may partially recover it. The reform responds to repeated complaints from Moroccan digital businesses about "asymmetric competition" with foreign platforms that previously operated without any local tax obligation, as Morocco joins the European Union, the United Kingdom, Australia, Japan and South Korea among countries now taxing major tech firms. Should voluntary compliance fail for some platforms, tax authorities can rely on traceability tools such as third-party notices to reconstruct transactions from bank records. No official revenue estimate has been released yet, as the DGI prefers to wait several months of actual implementation before measuring the financial impact, amid a wider debate on state tax revenue that also includes the PAM party's proposal to reform income tax by exempting salaries under 15,000 dirhams, part of party platforms ahead of the September 23 legislative elections.