Morocco/ 5.1 General legislation  

5.1.5 Tax laws

Currently there are no specific tax laws for artists and thus Moroccan artists are still subject to the general tax code [9] issued in 2007. 

However, the companies and institutions that bear the cost of employing actors, singers, cinematographers, ballet dancers, musicians, maestros, journalists, editors and photographers do benefit from a deduction system. Their employment expenses are deducted from total taxable income pursuant to the general tax code.

In addition, the following transactions are exempt from a value-added tax (TA-V):

  • Newspapers and related publications, printing and delivery works, printed music and audiobooks.
  • Feature, documentaries or educational films.
  • Film distribution.
  • Revenues from film showings, with the exception of those associated with food and beverages.

The following shall also be exempted from taxes and duties imposed on imports and shall be entitled to discount allowance (discount entitlement is the right to benefit from cost relief of the taxable proceeds prior to tax assessment):

  • Educational, scientific or cultural equipment imported pursuant to UNESCO agreements.

  • Goods and services officially acknowledged as serving the public delivered by foreign governments or international organisations to the state, local communities, public institutions and associations.

  • Restoration of antiquities, archaeological sites and basic public-use equipment.

  • Goods and services owned by or borrowed from foreign audio-visual, film and TV production companies for the purpose of shooting films in Morocco. The exemption shall apply on all expenditures exceeding MD 5,000 and shall be paid from a bank account opened in the name of the relevant company in a convertible foreign currency.

  • Officially acknowledged non-profit companies, associations and agencies (including cultural ones) shall be fully exempted from said taxes and duties as regards the operations that comply with the purpose stipulated in their articles of association. However, this exemption may not apply to institutions affiliated with them that sell goods and services, as stipulated in Article 6 of the public tax code. Article 10 of the same code stipulates that aid in cash or in kind granted to charity, scientific, literary, educational, sporting, or public health associations shall be considered discountable costs.

Chapter published: 05-05-2016