Moroccans residing abroad (MRE) visiting Morocco are eligible for a refund of the value-added tax (VAT) paid on purchases intended for personal use abroad, under certain conditions. This measure, known as détaxe, applies to goods that are not for commercial purposes and are taken out of the country.
However, not all products qualify for the VAT refund. According to the General Tax Code and customs regulations, excluded items include food products, beverages, tobacco, fuel, and goods purchased for commercial resale. Additionally, services such as hotel stays or car rentals are not eligible.
To benefit, MRE must make purchases at stores participating in the détaxe system, obtain a refund form (bordereau de détaxe), and present the goods and receipts to customs upon departure. The refund is processed by the store or a designated agent, typically within a few weeks.
Travelers should check the latest rules with the Moroccan customs authority (ADII) or the General Tax Directorate (DGI) before shopping, as regulations may change. For 2026, the minimum purchase amount for a refund is 2,000 Moroccan dirhams (MAD) per store, and the refund rate is 20% of the VAT paid.
