Morocco Expands E-commerce Allocations for Tech Startups to 1 Million Dirhams

This measure also takes into account the operators categorized by the Foreign Exchange Office (Article 17 of the 2024 IGOC). In this case, the limit of 1 million dirhams is set according to the total amount of Corporate Income Tax (CIT) paid for the last closed fiscal year. The allocation is set at 200,000 dirhams per calendar year and per beneficiary for Moroccan companies that do not have foreign currency or convertible dirham accounts. It is established on the basis of the total amount of CIT or Personal Income Tax (PIT) for companies subject to these taxes.

The e-commerce allocation for individuals and companies holding a foreign currency or convertible dirham account is set according to the availability on their accounts and may not exceed the limit of 15,000 dirhams. Banks and payment institutions can issue international payment cards for the benefit of the beneficiaries, provided they provide the required documents such as a valid national identity card for individuals, a copy of the labeling certificate issued by the Digital Development Agency for innovative technology startups and the tax certificate.