Morocco

Morocco Film Incentive Overview

The Morocco Film Incentive offers a 30% cash rebate on eligible production expenses for international shoots. To qualify for the Morocco Film Incentive, productions must film for a minimum of 18 days in Morocco and spend at least MAD 10 million locally. Administered by the Moroccan Cinema Centre (CCM), the Morocco Film Incentive supports film, TV, and streaming projects that use Moroccan crew and services. With diverse landscapes and a skilled workforce, the Morocco Film Incentive makes filming in Morocco both affordable and cinematic.

Hoodlum Introduction

Hoodlum Film Fixers is your trusted partner for accessing the Morocco Film Incentive. We help your project meet the Morocco Film Incentive’s logistical and financial requirements by coordinating local partnerships and ensuring compliance. Hoodlum manages the entire rebate process, from initial planning to final submission, so you benefit fully from the Morocco Film Incentive. With our in-country expertise, we streamline location scouting, budget validation, and paperwork, ensuring your production enjoys the full value of the Morocco Film Incentive.

Incentives Offered

Morocco offers attractive incentives for filmmakers, making it a popular destination for international productions.

Key Incentives

• Tax Rebate: A 30% rebate on eligible expenses for productions that meet the requirements, increased from 20% for expenses incurred after March 28, 2022.
• VAT Tax Exemption: Exemption from Value-Added Tax for foreign productions, applicable to qualifying supplier and crew invoices exceeding 5,000 dirhams (approximately $500).
• Discounts: Up to 80% discount on equipment rentals and 60-70% discount with hotel partners.
• No Fringes and Employee’s Government Withholding Taxes: No additional taxes on employee salaries.

Eligibility Criteria

Production Types Eligible

• Feature-length films
• Television series
• TV films
• Documentaries
• Long-form fiction for the internet

Minimum Requirements

• Minimum Spend: At least 10 million dirhams (approximately $1 million) spent in Morocco.
• Minimum Filming Days: 18 days of work in Morocco, including set building.

What is the minimum QPE per project

• Minimum Spend: 10 million dirhams (approximately $1 million)
• Minimum Filming Days: 18 days (including set building) in Morocco
• Productions must meet these requirements and submit a request to the Centre Cinématographique Marocain (CCM) with project details, budget, and planned spend in Morocco.
• The CCM offers a 30% tax rebate on eligible expenses, with eligible expenses capped at 90% of total expenditure.

Production categories accepted:

• Feature-length films
• Television series
• TV films
• Documentaries
• Long-form fiction for the internet

Qualifying Production Expenditures (QPE)

Pre-Production Expenditures

• Storyboards
• Location scouting
• Casting
• Scriptwriting
• Budgeting and scheduling

Production Expenditures:

• Crew salaries and benefits
• Equipment rental
• Location fees
• Set construction and design
• Special effects

Post-Production Expenditures:

• Editing
• Visual effects
• Sound design and mixing
• Music composition and licensing

Other Eligible Expenditures

• Accommodation and transportation costs for cast and crew
• Catering and craft services
• Insurance premiums

Non-Eligible Expenditures

• Marketing and distribution costs are not eligible

These expenditures must be incurred in Morocco and meet the requirements set by the Centre Cinématographique Marocain (CCM).

Production Expenditures:

Cast and Crew Salaries and Fees

• Actor fees
• Director fees
• Producer fees
• Crew member salaries (e.g., cinematographer, editor, etc.)

Professional Fees

• Legal fees
• Accounting fees
• Production management fees
• Other professional services related to the production

Labour Costs:

• Salaries and wages of cast and crew
• Benefits and social charges
• Fees for services rendered by Moroccan residents or non-residents

Equipment rental fees:

• Camera and lighting equipment
• Sound equipment
• Grip equipment
• Specialized equipment (e.g., crane, drone, etc.)
• Other equipment necessary for production

Location fees:

• Fees for using public or private locations in Morocco
• Permits and licenses required for filming at specific locations

These fees must be directly related to the production and incurred in Morocco

Wardrobe and costume expenses:

• Costume design and creation
• Costume rental
• Wardrobe purchases
• Expenses must be directly related to production and incurred in Morocco

Set design and construction costs:

• Design and planning
• Materials and labor
• Construction and installation
• Set dressing and props

Costs must be directly related to production and incurred in Morocco

Special effects and stunts expenses:

• Visual effects
• Special effects (e.g., pyrotechnics, CGI)
• Stunt coordination and performance
• Related equipment and personnel costs

Expenses must be directly related to production and incurred in Morocco

Catering ,craft and services costs:

• Catering services for cast and crew
• Craft services (e.g., coffee, snacks)
• Other related services (e.g., accommodation, transportation)
• Costs must be incurred in Morocco

Specialized Services:

• Animation and visual effects services
• Sound design and mixing services
• Post-production services
• Other specialized services related to film production
• Services must be provided in Morocco

Accommodation and transportation costs for cast and crew:

• Hotel accommodations
• Transportation services (e.g., car rentals, shuttles)
• Other related travel expenses
• Costs must be incurred in Morocco

Travel:

• Airfare
• Ground transportation
• Other travel-related expenses

Costs must be directly related to production and incurred in Morocco or for travel to/from Morocco

Miscellaneous:

Miscellaneous costs in film production can include:

• Office expenses
• Communication costs
• Insurance premiums
• Other incidental expenses

Post-Production Expenditures

• Editing
• Visual effects
• Sound design and mixing
• Color grading
• Other post-production services
• Costs must be incurred in Morocco

Non-Qualifying production Expenditures (NQE)

• Expenditures incurred outside Morocco
• Development costs (e.g., script development, concept development)
• Financing costs (e.g., interest, bank fees)
• Marketing and distribution expenses
• Expenditures not directly related to production

Application process

The application process for a film rebate typically involves the following steps:

Step 1: Eligibility Check

• Determine if your project meets eligibility criteria including:
  • Type of production (film, TV series, documentary, etc.)
  • Minimum budget requirements
  • Content requirements (e.g., cultural relevance, Moroccan elements)

Step 2: Registration

• Register your project with the Moroccan film authority (e.g., Centre Cinématographique Marocain (CCM))
• Provide required documents:
  • Project synopsis
  • Script or treatment
  • Budget breakdown
  • Production schedule

Step 3: Application Submission

• Submit application including:
  • Completed application form
  • Supporting documents (budget, production schedule, contracts)
  • Proof of Moroccan expenditure

Step 4: Review and Approval

• Moroccan film authority reviews and verifies expenditure
• May request additional information or clarification
• Approval granted if criteria are met and application is complete

Step 5: Production and Expenditure Tracking

• Track and document all Moroccan expenditures during production
• Keep records of:
  • Invoices and receipts
  • Payment records
  • Contracts and agreements

Step 6: Rebate Claim Submission

• Submit rebate claim including:
  • Completed claim form
  • Supporting documents (invoices, receipts, payment records)
  • Proof of Moroccan expenditure

Step 7: Rebate Payment

• Authority reviews and approves claim
• Rebate payment made to production company

Additional Requirements

• Some applications may require:
  • Environmental impact assessments
  • Cultural sensitivity reviews
  • Co-production agreements

Tips and Recommendations

• Understand eligibility criteria and application process before applying
• Keep detailed records of all expenditures and documentation
• Consult with a local production company or film consultant to ensure compliance with Moroccan regulations and facilitate the process

Ready to maximize your film incentives?

Partner with Hoodlum Film Fixers to navigate rebate programs, streamline compliance, and connect with trusted local partners. Let us handle the logistics so you can focus on creating. Contact us today to get started.