pple told its developers on 27 August that proceeds from apps and in-app purchases in Morocco are now reduced by a value-added tax of 20%, which the company itself collects and remits. Exhibit B of the Paid Applications Agreement has been amended accordingly, for Morocco as for the Republic of the Congo, where the rate is 18%. Listed prices, for their part, move only on 14 September, and not everywhere: auto-renewable subscriptions are excluded, as are storefronts where the developer sets prices by hand or which they have designated as the base storefront.
The novelty is not the tax but its collection. Finance law 55-23 for the 2024 budget year had already brought within the scope of VAT those services supplied remotely by a non-resident with no establishment in Morocco, creating article 115 bis of the General Tax Code, applicable since 1 January 2024. What was missing was the pipe: the implementing decree appeared only in December 2025, and the tax administration’s portal has been open to foreign suppliers only since 11 June 2026. Two and a half years therefore separate the rule from its collection, and it is that gap, rather than any decision taken in Cupertino, that Moroccan developers will read on their statements.
AI-generated concept image.
Apple — Developer News, “Tax and price updates for apps, In-App Purchases, and subscriptions”, 27 August 2026.
Finance law no. 55-23 for the 2024 budget year, article 6 — General Tax Code, articles 88 and 115 bis.
