Calculator: Import VAT
Enter the price, shipping and origin to get a first estimate. The result replaces neither the MCV service nor the customs decision.
Duty rates for this category
| Item | How it is calculated | Notes |
|---|---|---|
| VAT base | CIF + DI + PFI + ancillary | Enlarged, not just the price |
| Standard rate | 20% | Cars and motorbikes |
| With EUR.1 | VAT still 20% | Only DI is waived |
| Reduced rates | 7% (other goods) | Not for vehicles |
How is the customs duty calculated?
Moroccan import VAT is computed on an enlarged base: customs value (CIF) plus import duty, parafiscal and other ancillary costs. For vehicles the rate is 20%. Because the base includes the DI itself, a small change in DI moves the VAT too — which is why the EUR.1 saves twice: it removes the DI and shrinks the VAT base.
Worked examples with real numbers
Car at €12,000 + €500 shipping, no certificate
CIF ≈ 136,875 MAD, DI ≈ 23,953 MAD, PFI ≈ 342 MAD → VAT base ≈ 161,170 MAD → VAT ≈ 32,234 MAD. Total fees ≈ 56,529 MAD.
Same car with EUR.1
DI = 0 → VAT base ≈ 137,217 MAD → VAT ≈ 27,443 MAD. The certificate saves ≈23,953 MAD of DI and ≈4,791 MAD of VAT — ≈28,744 MAD in total!
Expert tips to pay less — legally
- VAT is calculated on CIF + DI + PFI — lowering the DI (EUR.1) automatically lowers the VAT too.
- Hybrids and electrics may follow specific fiscal updates — check the finance law of the year.
- Used vehicles are valued via MCV: VAT applies on that reference, not your bargain price.
- Companies importing professional vehicles may deduct VAT — individuals cannot.
- Run the full calculation with our car customs calculator — VAT included line by line.
Documents & authorisations to watch
Invoice, registration card, EUR.1 if available, shipping documents, MCV estimation printout. VAT is paid at clearance, together with DI and fees, usually via a broker.
Aljamarik.net content is informative and indicative only; it replaces neither a customs decision nor the advice of a licensed customs broker.
Frequently asked questions: Import VAT
What is the import VAT rate in Morocco?
20% for cars and motorbikes (standard rate). Some other goods enjoy reduced rates (7% for books or medical devices), but vehicles always pay 20%.
Does the EUR.1 certificate remove import VAT?
No. It removes the import duty (DI) only. VAT at 20% remains due — though its base shrinks once the DI disappears.
On what exactly is import VAT calculated?
On the enlarged base: customs value (CIF) + import duty + parafiscal + ancillary costs. Not on the purchase price alone.
Do hybrid or electric cars get a VAT break?
Preferential regimes for low-emission vehicles have appeared in recent finance laws. Check the current year's provisions — our guide and rates follow the official updates.
Can I pay the VAT in instalments?
Clearance taxes are paid in full at the border procedure. Some financing setups exist through banks and brokers, but customs collects everything at once.