The 2026 General Instruction on Foreign Exchange Operations, which came into force on 1 January 2026, eases the foreign currency allowances granted to companies for their online payments abroad. The new text significantly raises the cap applicable to young innovative companies.
What is changing
Young innovative companies in new technologies listed by the Digital Development Agency may now pay by international card for services directly related to their business, up to a limit of 2 million dirhams per year.
For other eligible companies incorporated under Moroccan law, a minimum allowance of 50,000 MAD is provided where they are newly created, exempt, or have paid less than 50,000 MAD in corporate income tax or income tax. Depending on their tax position, the allowance may reach 200,000 MAD; categorised operators fall under a specific regime that may go up to 1 million dirhams.
Who is concerned?
The measure targets companies incorporated under Moroccan law that purchase services online from foreign suppliers for the purposes of their business — software, hosting, technical subscriptions, digital services. Labelled young innovative companies benefit from the most favourable cap.
In practice
The company must qualify the expense as an authorised import of services, check its cap according to its category, open the dedicated account where required, and retain the invoice, contract and proof of payment. The cap does not remove the obligation to comply with the Moroccan tax rules applicable to the imported service.
Sources
- Office des Changes — IGOC 2026, 1 January 2026.
- Office des Changes — FAQ: may Moroccan companies pay by international payment card?
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This publication is provided for information purposes only and does not constitute personalised tax or legal advice.