The 2026 General Instruction on Foreign Exchange Operations raises the annual allowance for international electronic commerce available to individuals. The cap rises from MAD 15,000 to MAD 20,000 per person per calendar year.
Expenditure covered
The allowance may be used to pay online for goods or services from suppliers established abroad, subject to the exclusions and conditions set out in the Instruction. It is generally drawn on through an international payment card activated by a Moroccan bank.
This cap is separate from the personal travel allowance. An online payment should not automatically be charged to one category or the other without regard to its purpose and to the bank's configuration.
In practice
The cardholder must ask their bank to activate or update the allowance and check how much has already been used during the year. Unused authorisations are not necessarily carried over to the following year.
For recurring subscriptions, software or digital services, it is worth setting an annual budget so that a late renewal is not declined once the cap has been exhausted. Order and payment records should be kept, particularly where a bank asks for confirmation of the nature of the transaction.
Professionals and companies are subject to separate regimes, with their own caps and conditions. Expenditure incurred for a business activity should therefore not systematically be funded out of the personal allowance.
Sources
- Foreign Exchange Office — Publication of the 2026 General Instruction on Foreign Exchange Operations, 2025-12-31.
- Médias24 — Foreign exchange operations: what the new regulation brings, 2026-01-05.
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This publication is provided for information purposes only and does not constitute personalised tax or legal advice.