Moroccan authorities plan to double excise duties on e-cigarettes and expand levies across alcohol and sugary drinks under the proposed 2027 Finance Bill. Minister of Economy and Finance Fouzi Lekjaa presented the fiscal package to the parliamentary Finance and Economic Development Committee on Friday, outlining steps to boost treasury receipts while curbing health-related consumption risks.
Doubling Internal Consumption Taxes on Vaping Products
The draft legislation targets the rapidly growing vaping sector by increasing the domestic consumption tax (TIC) on electronic cigarettes from 50 dirhams to 100 dirhams per unit. The measure also expands the tax base to encompass all product formats, including open refillable systems, sealed disposable models, and individual replacement components.
By capturing hardware parts alongside complete kits, the Ministry of Finance aims to close tax loopholes that previously favored modular or imported vape components over finished goods.
| Product Category | Current Tax Rate | Proposed 2027 Rate |
|---|---|---|
| Electronic Cigarettes (Units & Parts) | 50 MAD per unit | 100 MAD per unit |
| Wine (Minimum Collection) | Variable | 1,265 MAD / hectoliter (30% ad valorem) |
| Beer (Minimum Collection) | Variable | 1,705 MAD / hectoliter (30% ad valorem) |
| Pure Ethyl Alcohol | Variable | 33,150 MAD / hectoliter (50% ad valorem) |
Revising Alcohol Duties and Fast-Food Beverage Levies
Beyond vaping, the bill establishes a 30% ad valorem tax rate on wine and beer, alongside a 50% rate on selected spirits. Minimum floor collections are set at 1,265 dirhams per hectoliter for wine, 1,705 dirhams per hectoliter for beer, and 33,150 dirhams per hectoliter of pure alcohol used in spirits, aperitifs, and alcohol-infused food products.
The draft law also extends consumption taxes to the syrups and concentrates used to prepare fountain sodas in fast-food restaurants, addressing uncaptured margins in commercial food service.
Five-Year Tobacco Tax Restructuring (2027–2031)
For traditional tobacco, the government announced a scheduled reform timetable spanning 2027 to 2031. This multi-year plan aims to reduce price gaps between low-cost and premium cigarette brands, providing market clarity for operators while meeting World Health Organization tobacco control guidelines.
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