Morocco plans to double e-cigarette tax in 2027
New tax measures will also apply to refillable devices and components, expanding the definition of e-cigarettes.
Morocco plans to double the domestic consumption tax on electronic cigarettes from MAD 50 to MAD 100 per unit starting January 1, 2027. This 100% increase, part of the 2027 Finance Bill, will extend taxation to a broader range of vaping products, including refillable devices and their components. The legislation, Bill No. 60.26, redefines electronic cigarettes to cover rechargeable and refillable products, whether or not they contain nicotine, and includes devices and their separate components.
The proposed tax hike is expected to affect importers and distributors, who will need to adjust customs declarations and commercial practices. The extent of any retail price increase will depend on distributors’ profit margins and how much of the additional tax businesses pass on to consumers. This measure remains subject to parliamentary approval.
Conventional cigarette taxes will also rise gradually between 2027 and 2031. The specific tax per 1,000 cigarettes will increase from MAD 645 to MAD 1,053, while the proportional component rises from 57.5% to 61.5%. The government expects tobacco consumption tax revenue to reach MAD 19.32 billion in 2027, up from MAD 17.72 billion in 2026.
Why it mattersMoroccan importers, distributors, and consumers will face increased costs due to new taxes on e-cigarettes and conventional tobacco products.