30% Cash Rebate
Unlocking Morocco's 30% uncapped cash rebate
Morocco now provides a 30% cash rebate on qualifying production expenses incurred in the country. Increased from 20% to 30% and uncapped for eligible projects following the March 28, 2022 reform, this incentive makes Morocco an even more attractive destination for international filmmakers.
Note: USD amounts are approximate and subject to exchange rate fluctuations.
What productions qualify?
- Eligible formats include: feature films, TV series, TV films, documentaries, docufiction, long-form internet fiction, and reality television.
- Minimum local spend: 10 million MAD (≈ USD 1M, approx.)
- Minimum production days in Morocco: 18 days (including set building).
Labor
Services rendered in Morocco across directing, production, locations, stunts, special effects, casting, costumes, hair and makeup, accounting, animal handling, and many other crew roles are considered eligible.
Travel and transport
- Domestic and international airline tickets purchased through national companies (such as Royal Air Maroc) are eligible.
- Flights on non-national carriers are not eligible.
- Eligible costs also include car, van, bus, and coach rentals, caravans and mobile lodges, fuel (with invoice), water tankers, and driver services.
Accommodation, permits, production offices
Hotels, riads, apartments, private homes, and villas are eligible if those establishments can provide an invoice. Military commission charges, office rentals, telecommunications, and internet are also considered eligible expenditures. Some items, such as specific local security or postage costs, are marked non-eligible.
Equipment and post-production
Camera, grip, and lighting rentals, generators, editing rooms, Foley, ADR, digital and visual effects, color grading, and mixing are all eligible—provided they are performed in Morocco and invoiced locally.
Cahier des charges - CCM
Le “cahier des charges relatif au soutien à la production étrangère au Maroc” outlines in detail which expenses qualify for the Moroccan cash rebate. We strongly recommend that producers familiarize themselves with these eligibility criteria before budgeting.
Application process and cashflow planning
Before the shoot
- Partner with a CCM-registered Moroccan production company (mandatory).
- Apply to the CCM with a project summary, a budget highlighting Morocco’s spending, a schedul, shooting plan, and a cultural test.
- Provide a 5% financial guarantee (bank guarantee or deposit).
- Once support is granted, production must begin within 6 months and finish within 12 months from the first shooting day.
After the shoot
- Submit your complete accounts, invoices, bank proofs, and payroll records together with your local production supplier and production accountant.
- The CCM commission reviews and audits the file.
- The rebate is paid in a single installment, within 180 days after the commission has approved the audited file.
No cap – a major change
The rebate is no longer capped. This makes Morocco competitive for major studio films and high-budget TV series. A headline example is Gladiator II (2024), which recorded over 273 million MAD of local expenditure in Morocco.
VAT and other advantages
Alongside the rebate, Morocco also offers VAT exemptions (approximately 20%) on production purchases, further reducing net costs.
Quick reference
- Rate: 30% rebate on eligible Morocco-incurred spend (uncapped)
- Threshold: Minimum 10M MAD local spend (≈ USD 1M, approx.)
- Days in Morocco: Minimum 18 production days (including set building)
- Flights: Eligible when booked through national companies (e.g., Royal Air Maroc); other flights not eligible
- Deposit/Guarantee: 5% of the requested support
- Payout: Single installment within 180 days after commission approval of a complete file
Why this matters
For producers, the combination of a 30% rebate and VAT exemption represents significant budget relief. The “eligible/non-eligible” grid provides a practical budgeting tool—line by line—ensuring costs are structured correctly from day one. With no cap in place, Morocco is positioned to host both independent features and large-scale international projects.
How we help
Book a Zoom with us to:
- Pre-clear your budget against the “cahier des charges relatif au soutien à la production étrangère au Maroc” to avoid eligibility surprises.
- Sequence the application steps (cultural test, schedules, deposit/guarantee).
- Build a paperwork pipeline to ensure a complete file and avoid payout delays.
- Optimize logistics, including flight routes and vendor contracts, to maximize eligibility.
Pour plus d'informations ou pour obtenir de l'aide concernant votre demande, contactez-nous dès aujourd'hui.
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