What is the Morocco film tax incentive rate?

Morocco offers 30% on qualified in-state spend through the CCM Foreign Production Cash Rebate. It is a rebate. A cash payment back on qualified spend, usually after an audit. Like a grant in practice, though often funded from a capped pool.

What is the minimum spend for the Morocco film incentive?

MAD 10M spend in Morocco and 18+ days of work (incl. set building). Falling under the minimum is a total loss of the benefit, not a partial one — it is worth confirming the threshold before locking a budget.

Is the Morocco film incentive transferable or refundable?

Refundable — the excess over your state tax liability is paid out in cash.

RebateHuman verified· 2026-09-30Active

Morocco film tax incentive

CCM Foreign Production Cash Rebate

Headline rate

30%

Minimum spend

MAD 10M spend in Morocco and 18+ days of work (incl. set building)

What Morocco actually pays

A cash payment back on qualified spend, usually after an audit. Like a grant in practice, though often funded from a capped pool.

New to the mechanics? Tax credit vs rebate vs grant and What counts as qualified spend.

What qualifies

Foreign companies eligible but must partner with a CCM-registered Moroccan production/service company. All eligible spend must be invoiced by Morocco-established entities/persons with tax ID. Min 10M MAD local spend over min 18 shooting days. Final reimbursement after CCM audit of justified spend.

Miniseries
Documentary
Scripted TV
Feature Film

How to apply

Submit a request to CCM (synopsis, budget detailing Morocco spend, schedule, shooting plan) via a CCM-registered Moroccan production/service partner. On conditional approval, post a 5% bank guarantee within 30 days (refunded on completion) and obtain a CCM shooting permit. Production must start within 6 months and finish within 12 months of first shooting day.

The rule to remember

Morocco reimburses 30% of eligible Moroccan spend for productions spending at least MAD 10M over 18+ days. Apply to the CCM before production; commercials are not eligible.

Film commissions in Morocco

The public office for location support, permits, local crew and vendors. Every one listed is a member of the Association of Film Commissioners International.

Marrakech Film CommissionFilm commissionMarrakech, Morocco

Common questions

What is the Morocco film tax incentive rate?: Morocco offers 30% on qualified in-state spend through the CCM Foreign Production Cash Rebate. It is a rebate. A cash payment back on qualified spend, usually after an audit. Like a grant in practice, though often funded from a capped pool.
What is the minimum spend for the Morocco film incentive?: MAD 10M spend in Morocco and 18+ days of work (incl. set building). Falling under the minimum is a total loss of the benefit, not a partial one — it is worth confirming the threshold before locking a budget.
Is the Morocco film incentive transferable or refundable?: Refundable — the excess over your state tax liability is paid out in cash.

Verify before you budget. These figures come from our own incentives database and each shows when it was last reviewed — but programs change between funding cycles and legislative sessions. Confirm with the film office, or ask us, before a number goes into a budget.

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What could Morocco be worth?

A first-pass estimate with the arithmetic shown, so you can check it rather than trust it. Switch states right here to test the same budget elsewhere, or line up to five states up side by side on the compare page.

Compare with

Programs in a similar rate band. The mechanism matters as much as the percentage — a transferable credit at 30% is not the same money as a cash grant at 30%.

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Tracking changes to this program?

We re-verify Morocco against the film office and the statute, and write when something moves that would change a budget. One email, no cadence you didn't ask for.