Morocco’s 2027 Budget Proposes Higher Taxes on E-Cigarettes, Wine and Beer
ALDAR /
Morocco’s 2027 Finance Bill proposes a new round of tax increases on cigarettes, electronic cigarettes, wine and beer, according to the explanatory memorandum presented by Fouzi Lekjaa, Minister of Economy and Finance and Public-Sector Efficiency.
Regarding conventional cigarettes, the bill proposes continuing the reform of the domestic consumption tax through a new plan covering the 2027-2031 period. The measure aims to increase tax revenues and narrow the price gap between low-cost and premium cigarettes.
For electronic cigarettes, the proposal would double the domestic consumption tax from MAD 50 to MAD 100 per unit. It would also extend the tax to all types of e-cigarettes, whether refillable or non-refillable, as well as all devices and their components. The measure follows recommendations from the World Health Organization (WHO), which has warned about the health risks associated with these products, particularly among young people.
For wine and beer, the bill proposes a domestic consumption tax rate of 30%, compared with 50% for certain types of alcoholic beverages. It also proposes minimum tax amounts of MAD 1,265 per hectolitre of wine and MAD 1,705 per hectolitre of beer.
The bill further proposes setting the minimum tax on ethyl alcohol, used in the production of spirits and other relevant alcoholic products, at MAD 33,150 per hectolitre of pure alcohol.
These measures form part of the tax adjustments proposed under the 2027 Finance Bill. They are intended to strengthen the state’s general budget revenues while continuing the reform of the tax system applicable to these products.
