Morocco's 2027 Finance Bill Doubles Vape Tax to 100 Dirhams, Extending It to Refillables
Morocco's Council of Government adopted Finance Bill No. 60-26 for 2027 on Oct. 20, and presented the text to parliament three days later, with Article 5 amending the 1977 dahir governing domestic consumption taxes to double the levy on e-cigarettes from 50 to 100 dirhams per unit from Jan. 1, 2027.
The measure does more than double the rate. The 50-dirham levy created by the 2025 Finance Law applied only to disposable e-cigarettes; the new bill covers every type of device. The bill inserts a definition of the e-cigarette into the tax dahir, covering any device that can be used to inhale vapour, with or without nicotine, through a mouthpiece, as well as any component of such a device — including cartridges, tanks and devices sold without a cartridge or tank. Products may be disposable, refillable with a bottle or tank, or recharged with single-use cartridges, and may be sold empty or prefilled.
Article 3 of the bill also adds e-cigarettes to the list of goods on which the customs administration collects domestic consumption taxes, extending collection points beyond domestic producers.
E-liquid rates are left untouched: only the e-cigarette line of the tax table is amended. Morocco already taxes vaping liquids, and refills remain taxed at 5 to 10 dirhams per 10 mL bottle, according to Le Desk.
The explanatory note advances two arguments for the change, one customs-related — noting that limiting the tax to disposables led to new practices that eroded the base — and one fiscal, as the government seeks revenue from faster-growing categories. The rate reversal is notable for coming a year after the same minister rejected any increase.
At 100 dirhams per unit, roughly US$10.80, Morocco's per-device excise would sit among the highest for the category globally, on par with mature high-tax markets, and is expected to feed straight through to retail prices in a market where price sensitivity shapes demand.
[Reference]
- Vaping Post (original report) — https://www.vapingpost.com/2026/10/28/morocco-double-vape-tax-refillable-devices-2027/
- Nicotine Insider coverage — https://nicotineinsider.com/2026/10/26/morocco-proposes-doubling-vaping-product-tax/
- Zawaya24 coverage — https://zawaya24.com/en/cigarettes-electroniques-taxe-plf-2027-2510/