
Key Points
- USFP proposes tax reform covering e-cigarettes, hookah, and insurance sectors.
- Excise tax rates: 5–30 MAD on vape liquids, 675–1200 MAD on hookah accessories.
- VAT exemption extension reduced from 24 months to 12 months.
- 12-month import VAT exemption possible for approved investment projects.
- Reforms aim to ensure fiscal transparency and strengthen state revenues.
2Firsts, Nov. 11, 2025 — According to Moroccan parliamentary records, the Socialist Union of Popular Forces (USFP) has proposed amendments to Article 7 of Morocco’s Finance Bill, introducing new tax provisions related to vape products, hookah accessories, and non-tobacco nicotine items.
The amendment proposes an internal consumption tax (TIC) on:
- Vape and refill liquids: 5–30 Moroccan dirhams per unit;
- Hookah or shisha accessories: 675–1200 dirhams;
- Ready-to-use disposable e-cigarettes: 50–100 dirhams.
USFP lawmakers said the proposal aims to regulate the fast-growing e-cigarette and hookah markets while ensuring fiscal equity.
In their explanatory note, the Socialist group said these reforms seek to enhance fiscal discipline, increase legal clarity, and balance state investment needs with private sector interests.
Source: al3omk
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