Marrakech – Apple has modified the proceeds developers earn in Morocco to reflect the country’s introduction of a 20% value-added tax on digital services. The change appears in an official Apple Developer update published on August 27, titled “Tax and price updates for apps, In-App Purchases, and subscriptions.”
According to the update, developer proceeds from eligible apps and In-App Purchases were modified in Morocco as of August 27 to account for the new 20% VAT. Apple applied similar adjustments elsewhere, with an 18% VAT introduction in the Republic of the Congo and a digital sales tax increase from 2% to 3% in Tanzania.
The company also revised its terms. Exhibit B of the Paid Applications Agreement will be updated to show that Apple collects and remits applicable taxes in both Morocco and the Republic of the Congo.
Price changes follow on September 14. Apple will update pricing for apps and In-App Purchases in Israel, Indonesia, Morocco, and the Republic of the Congo for developers who have not chosen one of these as their base storefront.
Where one of these markets is the base storefront, local prices hold steady, while other storefronts adjust to maintain equalization. Auto-renewable subscriptions are exempt, as are storefronts where developers manage prices manually.
Apple is not the first to act. OpenAI began adding applicable taxes to Moroccan invoices on August 1. In an email to users dated July 23, the company informed customers that these taxes would appear on their invoices from that date in line with local requirements.
It asked users registered for indirect tax to enter a valid tax identification number in the payment section of their accounts. Those without a valid number on file would be charged the tax directly. In practice, individual subscribers pay the 20% VAT, while VAT-registered businesses can supply a number to avoid a direct charge.
Both moves stem from a framework Morocco introduced through its 2024 Finance Law. The measure extended VAT to remote, dematerialized services supplied by foreign providers with no physical presence in the country. It became operational on June 11, when the General Tax Directorate opened a dedicated teleservice, “Taxation on Digital Services,” through the SIMPL portal.
Under the system, non-resident providers must register and obtain a tax identification number, declare their Moroccan revenue each quarter, and pay the corresponding VAT without any right to deduction. They must also keep a detailed registry of their Moroccan transactions for ten years and make it available to auditors on request.
The legal basis is Article 115 bis of the General Tax Code, supplemented by Decree No. 2.25.862 of November 27, 2025, which was published in the Official Bulletin in December 2025.
The scope is broad. It covers streaming platforms such as Netflix and Spotify, social networks including Meta, TikTok, and YouTube, along with software, cloud computing, digital advertising, and AI services like ChatGPT and Anthropic’s Claude.
The obligations rest on the providers, yet the non-resident provider that is bound by these rules also decides whether to absorb the cost or pass it on. Most are expected to raise prices. A ChatGPT Plus subscription at MAD 200 ($20) a month would reach about MAD 240 ($24) once the tax applies.
Read also: OECD: Morocco’s 35% Corporate Tax Rate Among the World’s Highest in 2026
