You are currently viewing FILM PERMITS


Filmmaking is a challenging venture. Many factors need to be considered, especially when a shooting occurs in an unfamiliar country. Morocco is no rookie when it comes to welcoming foreign filmmakers. Over the decades, the nation has invested significantly in the film industry and continues to do so. Its unwavering support is also notable in the potential VAT exemption and cash rebates that further motivate creatives to engage in inviting production opportunities. 


Foreign film producers who wish to benefit from the VAT refund exemption can apply at the Moroccan tax administration. 

After providing the department with the necessary information—such as the nature of the project, methods of distribution, estimated production duration, and an investment program highlighting the amount of eligible expenses and the amount of requested financial support—the CCM (Centre Cinématographique Marocain) can issue an initial approval within 30 days of receiving the request. The approval provides a bank guarantee of 5% of the requested financial support and is renewable only once.

The VAT refund exemption allows you to purchase and rent goods and services without VAT if the featured cost exceeds MAD5000. 

Note that from the date of payment of your deposit, you have:

  • Six months to initiate the project
  • Twelve months from the first day of shooting to finish your shoot
  • Three months from the end of shooting to submit your accounts detailing spend in Morocco.


International productions can further benefit from Morroco’s attractive income tax exemption, which is eligible after a minimum spend of 10 million Dirhams (approx. $1M) and a minimum of 18 days of work in the country. The term includes possible days devoted to set construction and is subject to prior approval by the CCM. When these conditions are met, filmmakers can benefit from a 30% uncapped cash rebate on eligible expenditures, applicable to projects under feature-length films, television series or films, docu-fiction, or documentary projects. 

The Centre Cinématographique Marocain’s funding transfer is a single installment. It occurs within a maximum of one hundred and eighty (180) days after the commission examines the necessary payment documentation. Applying is easy: Send us a request letter on the company’s letterhead signed by the producer. When you are eligible, we will file a complete application (including call sheets, schedules, contracts, and accounting documents) at the end of the project.


Tax benefits enabling companies based abroad to rebate the value-added tax (VAT) of their costs incurred in Morocco underlines the country’s commitment toward foreign film producers. By clarifying the basic yet necessary procedures for filming in Morocco, we hope your future project is one step closer to becoming a triumphant accomplishment.