Morocco has announced a new list of school supplies that will be exempt from Value-Added Tax (VAT).
The Moroccan Customs and Indirect Tax Administration, under the Ministry of Economy and Finance, said the items were previously subject to a 7% VAT rate.
This includes pencil sharpeners, modelling clay, paintbrushes, white and coloured chalk, school bags, and pencil cases, among other essential school supplies.
Others are notebooks, colouring books, and adhesive materials for students, provided the adhesive does not exceed 36 grammes or 120 millilitres in capacity, authorities said.
The exemption also extends to imported school supplies, provided they are exclusively intended for educational use.
Authorities added that the exemption comes in response to requests and recommendations from industry professionals.
The exemption will apply to both school supplies and the raw materials used in their production.
The exempt list now has a total of 36 items. The exemption was initially introduced in the 2024 Finance Law, which removed the 7% VAT rate on school supplies and related raw materials.
