20% VAT on Meta Ads, Google Ads and TikTok Ads in Morocco: what changes in 2026

The “20%” everyone is talking about is not a tax specific to advertising: it is Morocco’s standard VAT rate, now applied to digital services supplied remotely by foreign companies, including ad platforms such as Meta, Google and TikTok.

Where does this VAT come from?

The 2024 Finance Law extended VAT to digital services supplied remotely by non-resident providers. Decree no. 2.25.862 of 27 November 2025 sets out the rules (registration, returns, payment), and the Directorate General of Taxes opened a dedicated platform for foreign providers in 2026. Around thirty platforms have registered, including Google, Meta, TikTok, Apple, Netflix and OpenAI.

As these services are not on any reduced-rate list, they fall under the standard rate: 20%.

Meta Ads: what has changed since 1 October 2026

Meta has informed advertisers that from 1 October 2026, 20% VAT applies to ad accounts whose country of sale is Morocco and that have no tax identification number (TIN) on file.

• Postpaid account without a tax ID: VAT is added to the amount billed. The billing threshold does not change, but the amount charged can exceed it because of the tax.
• Prepaid account: VAT is calculated at the rate in force when funds are added and is included in the amount paid. Plan for it so the available balance matches your intended media budget.
• Tax ID on file: Meta no longer adds VAT in principle, but the business remains liable for the tax under the reverse-charge mechanism.

TikTok Ads and Google Ads

TikTok applies 20% VAT to Moroccan advertisers who do not provide a valid business identifier; those who enter their tax details fall under the reverse charge. Google is among the platforms registered with the tax authority: check the tax information linked to your account in the Billing section of Google Ads, and review your next invoices.

Business or individual: two different situations

For a VAT-registered business in Morocco, the principle is the reverse charge: the platform invoices without VAT, and the business calculates the 20% itself, reports it in its own VAT return and deducts it under the usual rules. For an individual, a non-registered activity or an account without tax details, the platform adds VAT directly: the real cost of advertising then rises by 20%.

Without tax details on the account, 10,000 MAD of ad delivery costs 12,000 MAD including VAT.

What to check right now

• The country and billing address of each ad account (Meta, Google, TikTok).
• Your business tax details (tax ID, ICE) in the payment settings, if you are VAT-registered.
• The payment method, prepaid or postpaid, and how it affects the available balance.
• Monthly budgets: think in VAT-inclusive cost for non-registered accounts.
• Platform invoices, to be sent to your accountant every month.

What it means for your campaigns

VAT changes neither bidding nor delivery: it changes the real cost. To compare Meta Ads and Google Ads or TikTok, calculate cost per lead or per sale from the amount actually paid, including VAT when it cannot be recovered. Otherwise one platform may look more profitable than another simply because the tax is not counted the same way.

Want your Meta, Google or TikTok campaigns managed on the basis of their real cost? See our digital advertising service or ask for a free quote.

This article provides general information, up to date as of 10 October 2026. How the rules apply depends on your tax situation and each platform’s terms: have your case confirmed by your accountant or a tax adviser.