International E-commerce in Morocco: 2026 Exchange Allowances and Payment Cards for Individuals, Startups, and Companies

Morocco's Evolving International E-commerce Landscape

International e-commerce is experiencing rapid growth in Morocco. Whether it's purchasing software online, subscribing to SaaS services, acquiring goods from foreign marketplaces, or selling digital services internationally, Moroccan economic operators are increasingly connected to the global market.

The General Instruction on Exchange Operations (IGOC) 2026 dedicates a specific section to international e-commerce (Chapter III, Section 7, Articles 120 to 131), featuring increased allowances and a modernized framework. This article details the amounts, conditions, and obligations that apply.

Definition of International E-commerce (Articles 120-121)

Under Moroccan exchange regulations, international e-commerce refers to commercial transactions conducted electronically between a resident and a non-resident, involving the purchase or sale of goods and services via digital platforms.

This includes, but is not limited to:

• Purchasing physical goods on foreign platforms (e.g., Amazon, Alibaba)
• Subscribing to digital services (e.g., software, cloud hosting, online advertising)
• Purchasing licenses and usage rights for digital content
• Subscriptions to SaaS platforms and professional tools
• Purchasing online training provided by foreign organizations

E-commerce Allowance for Individuals (Articles 122-124)

Amount: MAD 20,000 per year

Resident individuals in Morocco benefit from an annual allowance of MAD 20,000 for their international online purchases. This amount has been raised from MAD 15,000 (IGOC 2024) to MAD 20,000 under IGOC 2026, reflecting the growing adoption of digital practices.

Usage Conditions

To benefit from this allowance, an individual must:

• Be of legal age and a resident in Morocco
• Possess an international payment card (Visa, Mastercard) issued by a Moroccan bank
• Use the allowance exclusively for personal purchases (professional purchases fall under the corporate allowance)

The allowance is renewed each calendar year. Any unused balance is not transferable to the following year.

E-commerce Allowance for ADD-Labeled Startups (Articles 125-127)

Amount: MAD 2 Million per year

Startups labeled by the Digital Development Agency (ADD) benefit from an annual e-commerce allowance of MAD 2 million. This amount has been doubled compared to IGOC 2024 (MAD 1 million), demonstrating the authorities' commitment to supporting the digital entrepreneurial ecosystem. Legal advisory can help navigate the specific regulatory requirements for startups.

Eligibility Conditions

To qualify for this increased allowance, a startup must:

• Be labeled by the ADD and appear on the official list of recognized startups
• Justify a predominantly digital or technological activity
• Present a utilization plan for the allowance to its domiciliary bank

Eligible Operations

The ADD startup allowance can be used to finance:

• Purchasing cloud services (e.g., AWS, Google Cloud, Azure)
• SaaS subscriptions essential for business operations (e.g., CRM, ERP, development tools)
• Purchasing software licenses and APIs
• Digital marketing expenses on foreign platforms (e.g., Google Ads, Meta Ads). Consider iHub's Advertising & Marketing services to maximize your online reach.
• Acquiring technological equipment from foreign suppliers. For innovative solutions, explore iHub's Apps, Websites & AI Agents services.

E-commerce Allowance for Companies (Articles 128-130)

Amount: Up to MAD 5 Million per year

Moroccan-registered companies benefit from an e-commerce allowance calculated based on 100% of the corporate tax (IS) paid for the last fiscal year, with a ceiling of MAD 5 million and a minimum of MAD 50,000. This calculation formula benefits high-performing companies while ensuring minimal access for smaller structures. Proper accounting services are crucial for accurate IS reporting and compliance.

Calculation Examples

Usage Conditions

The company must:

• Be in a regular tax situation (tax regularity certificate)
• Justify purchases with invoices or order confirmations
• Use an international payment card linked to the professional account

For any complex situations or regulatory questions, iHub's Legal Advisory & Dispute Resolution services are available.

The International Payment Card (Article 131)

Preferred Instrument for E-commerce

The international payment card is the primary instrument for settling e-commerce purchases. Issued by Moroccan banks in partnership with international networks (Visa, Mastercard), it allows purchases on foreign platforms within the limits of the allocated allowance.

Operation

• The allowance is loaded onto the card by the bank at the beginning of each calendar year or upon request.
• Each transaction is debited in real-time from the available allowance.
• The bank monitors consumption and informs the cardholder of the remaining balance.
• Transactions are automatically declared to the Exchange Office by the issuing bank.

Restrictions

The international e-commerce payment card cannot be used for:

• Cash withdrawals abroad (covered by the travel allowance)
• Fund transfers between individuals
• Purchases of crypto-assets (prohibited by current regulations)
• Online gambling

Documentary Obligations

Beneficiaries of e-commerce allowances must retain proof of their purchases for a minimum period of 5 years:

• Invoices or order confirmations
• International payment card statements
• Proof of delivery for physical goods

In the event of an audit by the Exchange Office, these documents must be produced to justify the use of the allowance.

Understanding and adhering to these regulations is crucial for smooth and compliant international e-commerce activities in Morocco, whether you are an individual, a startup, or an established company. iHub is here to provide guidance and support for your business needs.