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Tax Gap of Heated Tobacco Products in Morocco
Heated tobacco products were included in the tax code in 2021 as “tobacco products for heating.” Since then, they have been taxed at MAD 1,500 per kg of tobacco.
As of 2023, the tax system for cigarettes includes a specific excise tax of MAD 462 per 1000 cigarettes, an ad valorem tax of 25% of the retail sale value, and a minimum tax of MAD 630 per 1000 cigarettes.
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Last updated Sept. 1, 2023