Digital services tax
TSN introduced by 2024 Finance Law to tax GAFAM and other digital giants realizing turnover in Morocco without being physically established. Applied at unified 3% rate on turnover realized in Morocco.
Who is concerned
Foreign digital services providers (platforms, social networks, search engines, marketplaces) with turnover realized in Morocco exceeding 500 million MAD.
Deadlines
Quarterly declaration within 30 days after quarter end. Simultaneous payment via SIMPL-IS or non-resident tax account.
How it works
Turnover determined per user location (Moroccan IP address, billing in Morocco). Platforms must declare quarterly Morocco turnover and pay tax. Simplified procedure via SIMPL portal specific to non-residents.
2026 rates and scales
Unified 3% rate on gross turnover realized in Morocco. No expense deduction. Application threshold: 500 million MAD annual Morocco turnover and 10 billion MAD worldwide turnover (2026 figures).
Concrete example
Foreign advertising platform (like Google Ads, Meta) realizes 1.2 billion MAD in advertising revenue targeting Moroccan users in 2026. TSN = 1.2B × 3% = 36 million MAD due to Moroccan Treasury.
Exemptions
Companies below thresholds (Morocco turnover < 500M MAD or worldwide < 10B MAD). B2B digital services between Moroccan companies (already subject to VAT). Pure telecommunications services (telephony, fixed/mobile internet).
Declarative obligations
Prior registration in non-resident tax register, quarterly detailed declaration per service type, quarterly payment. User data retention 6 years for DGI audit.
Penalties for non-compliance
20% surcharge for non-declaration. Possible blocking of payments to unregistered platforms (via Moroccan banks). Tax and criminal prosecution possible.
Legal optimization tips
- Use nomenclature of taxable digital services (ads, streaming, marketplace commissions) to properly qualify activity
- Verify existence of tax treaties with Morocco to avoid double taxation
- Anticipate excl.-tax + VAT billing if B2B services to Moroccan companies
- For Moroccan SMEs: TSN indirectly passed through (online ad cost) — anticipate 3% additional in budget
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