Tax Incentives & Grants - Morocco

Morocco has become one of the most sought-after film production destinations globally, thanks to its attractive financial incentives, diverse landscapes, and extensive experience in hosting international productions.

Morocco offers a compelling package for filmmakers: a 30% cash rebate, cost-effective production, and a wealth of diverse locations. With its strong government support, experienced workforce, and growing international reputation, Morocco is well-poised to remain a top destination for global film and television productions.

Below is an in-depth breakdown of the incentives and resources available for filmmakers in Morocco:

  • Morocco offers a 30% cash rebate to attract international filmmakers, making it one of the most competitive incentives in the region.

    Key Features

    • Rebate Rate: 30% of eligible production expenses incurred in Morocco.

    • Eligibility:

      • Productions must spend a minimum of 10 million Moroccan Dirhams (approximately USD 1 million).

      • A minimum of 18 days of filming or set construction in Morocco is required.

      • Expenses eligible for the rebate include local labor, goods, services, and production-related costs.

    • Cap: The rebate is capped at a maximum of 90 million Moroccan Dirhams (~USD 9 million) per project.

    • Eligible Productions:

      • Feature films

      • TV series

      • Documentaries

      • Commercials

      • Music videos

    Application Process

    • Step 1: Submission of a detailed application to the Centre Cinématographique Marocain (CCM) before production begins.

    • Step 2: Projects must pass a Cultural Test, ensuring they meet criteria that align with Morocco's cultural and economic objectives.

    • Step 3: Final rebate disbursement occurs after a thorough audit of production expenses, typically within 90 days of project completion.

    Additional Conditions

    • Productions must acknowledge Morocco’s support in the film credits with the statement: “This film has benefited from production support from the Kingdom of Morocco.”

    • A copy of the film must be submitted to the CCM for archival and promotional purposes.

  • UK-Morocco Film Co-Production Treaty

    • Facilitates collaboration between British and Moroccan filmmakers.

    • Enables productions to access financial incentives in both countries.

    • Encourages cultural exchange and joint projects that highlight Moroccan locations.

    French-Moroccan Agreements

    • France remains one of Morocco’s largest co-production partners.

    • Moroccan projects often benefit from French film funding programs and distribution channels in Europe.

  • Marrakech Film Commission

    • A dedicated body that assists filmmakers in navigating local regulations, scouting locations, and securing necessary permits.

    • Promotes Marrakech and surrounding regions as versatile shooting destinations, ideal for both period dramas and modern productions.

    Centre Cinématographique Marocain (CCM)

    • Established in 1944, CCM is the primary regulatory and support body for filmmaking in Morocco.

    • Services include:

      • Facilitating filming permits.

      • Coordinating with local authorities for seamless production.

      • Overseeing the administration of the cash rebate program.

  • Enhanced Rebate Program

    • In 2024, Morocco increased its public funding allocation for foreign productions from 20% to 30%, making its incentive scheme more competitive globally.

    • The government aims to attract 1.5 billion dirhams in foreign film investments by 2025.

    Boosted Infrastructure

    • Investments in upgrading studios and post-production facilities have positioned Morocco as a comprehensive production hub, capable of accommodating even the most complex projects.

    Record Growth

    • In 2023, Morocco’s film industry reported record profits, with over 90 foreign productions benefiting from the country’s cash rebate and filming facilities.

  • Morocco continues to strengthen its position as a global film production hub. Planned developments include:

    • Increasing the annual rebate budget to accommodate more productions.

    • Expanding co-production agreements with other countries.

    • Further investment in studio infrastructure and workforce training.