Tax depreciation in Morocco: rules, calculation and worked table

Build a schedule joining entry cost, commissioning, useful life, booked charge and the applicable tax limit.

By BelloCommerce

·

September 1, 2026

A depreciation rate is not selected to reach a desired profit. The schedule starts with the real asset, cost, acquisition or commissioning date, useful life and charge actually booked. Tax controls that story; it does not replace it.

Moroccan accountant checking an equipment depreciation schedule.

Seven schedule fields

Description of the asset and its internal asset number.
Invoice, entry cost and deductible/non-deductible VAT.
Both the acquisition date and the date brought into service.
The accounting life and rate adopted, with their justification.
Normal method or eligible declining option.
The depreciation charge recorded for each accounting period.
The tax ceiling, any add-back and the net book value, all tracked.

1. Form the right base

Article 10 uses original cost excluding deductible VAT as recorded in fixed assets. Acquisition cost includes price, transport, insurance, customs and installation needed for use. Non-recoverable VAT may enter cost under the accounting treatment.

Element	Include when	Do not include when
Purchase price	asset acquired	discount received
Transport	brings asset ready	later operating deliveries
Installation	makes ready	routine maintenance
Training	analyse separately	automatically capitalised
VAT	non-deductible and booked to cost	recoverable
Repair	durable improvement to classify	routine maintenance

The asset or expense guide helps you fix that boundary before any calculation begins.

2. Start date and rate

Charges are deductible from the first day of the acquisition month. For movable goods not used immediately, the company may defer to the first day of actual-use month. Deductible rates remain within those accepted by the customs of the profession, industry or activity.

Keep both the invoice and the signed receipt record.
Document the date the asset was ready for use.
Set the useful life from the expected pattern of use.
Have the method formally approved.
Calculate the pro-rata charge for the first period.
Record the depreciation charge in the accounts.
Reconcile the depreciation schedule to the ledger.
Track any write-off, disposal or sale of the asset.

This passage does not publish a universal life table for every computer, chair or machine. Justify any online rate against the applicable use.

3. Straight-line example and declining option

Worked illustration: machine costing MAD 120,000 excluding recoverable VAT, validated five-year life, commissioned 1 June with 31 December close. Straight-line full-year charge is MAD 24,000; seven months give MAD 14,000 in year one.

Element	Calculation	Amount
Base	price + necessary costs	MAD 120,000
Rate	1 ÷ 5 years	20%
Full year	120,000 × 20%	MAD 24,000
First period	24,000 × 7/12	MAD 14,000
Closing NBV	120,000 − 14,000	MAD 106,000

The declining option is irrevocable for eligible equipment, excludes buildings and passenger vehicles, and applies coefficients 1.5 for three/four years, 2 for five/six and 3 beyond six. Validate eligibility before the first charge. On the substance, choosing between the straight-line method and the declining method does not change the total amount deducted over the whole life of the asset: all it does is move the deduction towards the early years and away from the later ones. It is therefore a cash-flow judgement rather than a tax saving, worth making only where you are genuinely taxable in precisely those early years, and of no real effect at all if your result happens to be loss-making at the point where the annual charge is at its largest.

A downloaded table is not a depreciation policy

Validate nature, life, date and method for your assets. A rate right for a neighbouring machine may be wrong for your actual use.

4. Booking conditions deduction

The asset must be in fixed assets and depreciation regularly booked. Under Article 10 a charge not booked for a period loses tax deduction for that period and later periods. Do not create a silent catch-up.

Asset register: source and dates
Accounting: charge and accumulated amount
Tax: cap, option, add-back
Inventory: existence and condition
Disposal: price, exit and gain/loss

Since 3.0, BelloPOS Pro keeps a fixed-asset register with straight-line or declining plans, the depreciation charge and a disposal register, alongside resale inventory. It does not do the tax reconciliation: caps, the declining option and add-backs are still established with your accountant.

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Mistakes to avoid

Starting from gross with recoverable VAT.
Missing commissioning costs.
Depreciating before ready.
Copying a universal rate.
Using declining without option.
Catching up an unbooked charge.

Frequently asked questions

When does tax depreciation start?

Normally on the first day of acquisition month; an unused movable asset may defer to the first day of actual-use month.

Does the base include VAT?

It excludes deductible VAT. Non-recoverable VAT follows the accounting cost treatment.

Is there one rate per asset type?

The CGI refers to rates accepted by professional use; justify and validate the life.

Can I use declining balance?

For eligible equipment on irrevocable option, outside exclusions and with the stated coefficients.

Does BelloPOS calculate depreciation?

Since 3.0, Pro keeps the asset register and computes straight-line or declining charges. The tax schedule — admitted caps, option eligibility and add-backs — is still built and validated with your accountant.