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Tax Gap of Heated Tobacco Products in Morocco

Heated tobacco started to be sold in Morocco in 2021. Anticipating their entry into the market, the Finance Commission at the Chamber of Advisors, Finance Ministry, adopted a bill to amend and supplement Law No 46.02 (Art. 10) to include a category for heated tobacco, with a tax based on weight (Kingdom of Morocco’s Official Bulletin No. 6944 of December 18, 2020).
Effective January 1, 2021, under the Decree for Law n. 1-77-340, heated tobacco is taxed at a rate of MAD 1500 per kilogram, as published in the Official Bulletin No. 6944 of December 18, 2020.

Cigarettes are taxed based on a mixed system that includes a specific tax of MAD 462 per 1,000 sticks, and an ad-valorem tax of 25% of the retail price exclusive of VAT and specific tax. The law also imposes a minimum total excise of 630 per 1,000 sticks.

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Last Updated Feb. 22, 2021