FILM INCENTIVE · CCM

MOROCCO CASH REBATE — 30%

Morocco offers support that can reimburse 30% of eligible expenditure incurred in Morocco for qualifying foreign film and audiovisual works, subject to the current criteria and prior approval of the Moroccan Cinematographic Center.

Black Films / Morocco Cash Rebate — 30%

Core eligibility thresholds

The official scheme includes a minimum of MAD 10 million in eligible expenditure excluding tax in Morocco and at least 18 work days in Morocco, including set-construction days. Eligibility also depends on the nature of the work.

Which projects can qualify?

The CCM lists feature films, television fiction series, TV films, docu-fiction, documentaries and certain long-form fiction made for internet exploitation. Eligibility must be checked before production; not every type of shoot qualifies.

Plan the incentive from the budget stage

The rebate should be considered during prep rather than after the shoot. Eligible expenditure must be identified and documented under the scheme rules. Incomplete documentation or incorrect cost classification can reduce the amount accepted.

Application and prior approval

The application is made before production and includes information on the project, schedule, planned Moroccan investment and eligible expenditure. Support is not automatic and remains subject to the rules and procedures in force.

Production planning with Black Films

Black Films can incorporate rebate constraints into local budgeting and production planning and help organize production documentation. For financial decisions, the official CCM rules and approvals remain the controlling reference.

FREQUENTLY ASKED

What is the Morocco Cash Rebate rate?

The official incentive provides 30% of eligible expenditure for projects that satisfy the current criteria.

What is the minimum local spend?

The CCM publishes a minimum of MAD 10 million in expenditure excluding tax in Morocco.

How many work days are required?

The published threshold is at least 18 work days in Morocco, including set-construction days.