Both residents and non-residents are subject to VAT on taxable transactions in Morocco.

*VAT is levied at 20%

*VAT for transport,elecrticity and solar energy is 14%

*Reduced rate of 10% applies to specific items such as banking and financial services,leasing,gas,water,certain famring equipment and catering services.

* Zero rated items are exports,agricultural materials  and equipment and fishing equipment and can be tax deductible.

Source: Google search