The rebate rests on Decree 2-12-325 of 17 August 2012, as amended by Decree 2-17-373 of 2 August 2017, and on a joint order of the culture and finance ministers (No. 2948-17 of 19 January 2018, amended by No. 2117-18 of 4 July 2018). The CCM's consolidated text notes further changes in force from 28 March 2022. The CCM reviews applications, and a support commission that meets twice a year, and whenever needed, fixes the amount.
The rules in one table
| Rule | Figure |
|---|---|
| Rate | 30% of eligible expenses, excluding tax, made in Morocco |
| Minimum eligible expenses | MAD 10 million |
| Eligible expenses ceiling | 90% of total budget invested in Morocco |
| Maximum support | MAD 18 million per production |
| Minimum shoot in Morocco | 18 days, including set construction days |
| Bank guarantee | 5% of support requested |
| Start of shooting | Within 6 months of depositing the guarantee |
| End of production | Within 12 months of the first shoot day |
| Payment request | Within 90 days of the last shoot day |
| Payment | One tranche, within 180 days of the commission's review of a complete file |
For a foreign and Moroccan co-production, the rules apply only to the foreign co-producer's share and to money the foreign producer brings into Morocco and spends directly. The financing plan has to split expenses between the two producers.
Worked example: $1,000,000
At Bank Al-Maghrib's reference rate for 11 September 2026 (USD 1 = MAD 9.3886), $1,000,000 is MAD 9,388,600. Even if every dirham were spent in Morocco, eligible expenses are capped at 90% of that (MAD 8,449,740), which is under the MAD 10 million minimum. A production this size doesn't qualify, however long it shoots in Ouarzazate.
Worked example: $5,000,000
$5,000,000 is MAD 46,943,000. The production shoots 26 days in Morocco, with 6 days of set construction before that, and invests MAD 30,000,000 in the country.
- Days test: 26 shoot days, over 18
- Eligible ceiling: 90% of MAD 30,000,000 = MAD 27,000,000
- Expenses matching the CCM nomenclature and properly invoiced: MAD 26,000,000
- Support: MAD 26,000,000 x 30% = MAD 7,800,000 (about $831,000 at the same rate)
- Bank guarantee at application: 5% of MAD 7,800,000 = MAD 390,000
The cap only matters at scale. A production with MAD 70,000,000 of eligible expenses would compute MAD 21,000,000 and receive MAD 18,000,000.
How to get from application to payment
- Before the shoot, the foreign production company writes to the CCM with the production type, distribution, shoot length, schedule, planned Moroccan investment, and amount requested, and commits to the order and the cahier des charges.
- If funds are available, the CCM director informs the commission and, within 30 days of receiving the request, asks for a bank guarantee of 5% of the requested amount. You have 30 days to lodge it, renewable once.
- Start shooting within six months of the guarantee and finish within 12 months of the first day.
- Within 90 days of the last shoot day, file the payment request: company documents, proof of rights, the shooting permit, the detailed schedule, call sheets for Moroccan shoot days, contracts with Moroccan crew and cast, the final Moroccan cost, and a statement of actual expenses certified by a statutory auditor.
- Every accounting document carries a chronological expense number and an account code from the CCM nomenclature. Include bank statements from the convertible dirham account.
- The commission reviews the file and sets the amount. If you invested more than declared, it can raise the support if funds allow.
- The CCM pays in one transfer within 180 days of that review.
The guarantee comes back in full if the planned investment happens, pro rata if it's lower, and is forfeited if the production is canceled or misses the deadlines.
Watch-outs
- The call sheets and contracts are part of the claim. A missing call sheet for a Moroccan shoot day makes the day hard to prove.
- Non-eligible costs still have to be listed and justified in the expense statement, because they make up the film's cost in Morocco alongside the eligible ones.
- The Moroccan executive production company signs a sworn statement that all crew and suppliers have been paid, and commits to settle any debt that appears after the request. The CCM can go to court in Morocco or abroad to recover support if commitments aren't met.
- The commission can reject individual receipts, but it has to give reasons.
Nearby options
Spain and Portugal are the nearest European alternatives, a short flight north. South Africa is the other large African service base, with a 25% rebate and a R25 million cap. Morocco has co-production agreements listed on the CCM site, which a Moroccan partner can use under a co-production treaty. For permits, see the film permit entry.