Apple Implements a 20% VAT on Purchases Made in the App Store in Morocco
The digital services market in Morocco is undergoing a significant fiscal evolution with the implementation of a 20% VAT on app sales and in-app purchases made through the App Store.
In an official notification to developers on August 27, 2026, Apple announced that revenue from eligible app sales and in-app purchases made in Morocco will now be subject to a 20% VAT.
This new measure applies to the tax management of transactions starting from August 27, while price adjustments displayed on the Moroccan App Store will take effect from September 14, 2026.
As part of this update, Apple also plans to revise the Annex B of the Paid Apps Agreement with developers. This modification allows the American company to calculate and collect the applicable taxes before forwarding them to the relevant Moroccan authorities.
A Change Affecting Developers as Well
For app developers, this new taxation means that revenues generated in the Moroccan market will now be calculated taking into account the applicable VAT.
However, the impact on net revenues may vary depending on the nature of the transaction and the pricing system used by each developer.
Apple positions this measure within a broader approach to adapt its operations to local tax regulations. Similar provisions have been announced in other markets, such as the Republic of Congo, where the VAT rate is set at 18%.
Prices Are Not Expected to Increase Uniformly by 20%
The application of VAT does not mean that all app and in-app purchase prices will automatically increase by 20%.
Apple plans to review the prices of certain apps and digital content in Morocco starting September 14. The actual price changes will depend on the pricing system chosen by the developer and the reference market employed to determine prices.
Apple clarifies that when Morocco is selected as the reference showcase by the developer to set the price of their app or in-app purchases, the displayed price for Moroccan users will not be altered solely due to the price equalization mechanism applied across different markets.
The pricing system of the App Store is indeed based on a harmonization of prices across various geographical zones. Therefore, fiscal changes or shifts in reference prices may have different effects depending on the country.
Certain Subscriptions Exempt from Adjustments
Apple also states that some categories will not be affected by the announced price changes. This includes certain auto-renewing subscriptions and situations where developers manually set their prices instead of using the automatic pricing system offered by Apple.
Consequently, there will not be a uniform 20% increase applied to all apps and digital content available on the Moroccan App Store.
The impact of the new regulation may vary from one application to another, depending on the pricing parameters chosen by each developer and Morocco’s role as a reference market.
A Change That Could Be Felt as Early as September
Starting from September 14, 2026, Moroccan users may notice a change in the price of certain apps, in-app purchases, or specific digital content, while other products may retain their current prices.
Beyond its impact on consumers and developers, this evolution reflects the growing trend towards integrating international digital services into national tax frameworks.
As spending on apps, subscriptions, and digital content increases, the taxation of digital services is gradually becoming a significant issue for the development of e-commerce in Morocco.
