Maroc Film Services Guide to Morocco’s 30% Film Cash Rebate

Obtaining the Moroccan 30% cash rebate requires careful coordination with the Centre Cinématographique Marocain (CCM) and a registered local partner. Since March 28, 2022, the rebate has been uncapped, making it highly lucrative for high-budget productions.

1. Eligibility Requirements

Before applying, ensure the project meets these baseline thresholds:

• Minimum Spend: 10 million MAD (approx. $1 million USD) in local expenditures.
• Minimum Duration: At least 18 days of production in Morocco (this includes set construction days).
• Project Types: Feature films, TV series, documentaries, docufiction, and long-form fiction for the internet.
• Local Partner: You must partner with a CCM-registered Moroccan production service company.
• Spend Cap: Eligible expenses are capped at 90% of the total budget invested in Morocco.

2. Step-by-Step Process

Phase 1: Pre-Production & Application

1. Select a Local Partner:  We will handle the filing and act as the legal liaison with the CCM.
2. Submit the Request: Prior to filming, submit a formal application to the CCM Secretary of the Commission for Foreign Production Support. This includes:
   • The nature and synopsis of the project.
   • The planned production schedule (dates and locations).
   • The total planned spend and the specific “eligible” spend amount.
   • The total financial support requested.
3. Conditional Approval: The CCM typically responds within 30 days. If approved, you will receive a “pre-approval” letter confirming eligibility.
4. Bank Guarantee: Within 30 days of receiving approval, you must provide a bank guarantee equal to 5% of the total rebate amount being requested. This guarantee is renewable only once.

Phase 2: Production

5. Start the Shoot: You have 6 months from the date of the bank guarantee to begin work.
6. Timeline Constraints: You must finish production within 12 months of the first day of shooting.
7. Financial Compliance:
   • No Cash Payments: All eligible expenses must be paid via bank transfer or traceable methods to be reimbursed.
   • Record Keeping: Maintain meticulous invoices and bank proofs for every dirham spent.

Phase 3: Completion & Payout

8. Submit the Expenditure File: Within 3 months of wrapping, your local partner and a production accountant must submit the final file, including:
   • Complete audited accounts and payroll records.
   • Proof of payments for all Moroccan crew and suppliers.
   • A copy of the film or audiovisual work (unless intended strictly for the internet).
9. Verification & Audit: The CCM Commission reviews and audits the file to verify that all costs were eligible and paid according to regulations.
10. Rebate Transfer: Once the file is validated, the CCM transfers the rebate in a single instalment to the production company’s bank account within a maximum of 180 days.

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3. Eligible vs. Non-Eligible Expenses

Eligible (30% Rebate)	Non-Eligible
Moroccan resident crew (cast, stunts, hair/makeup, tech)	International talent salaries
Local equipment rental (cameras, lighting, grips)	International flights (except Royal Air Maroc)
Local accommodation, catering, and transport	Foreign post-production services
Set construction, costumes, and location permits	Expenses paid in cash
Domestic flights and Royal Air Maroc tickets

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4. Cultural Obligations

By accepting the rebate, you agree to:

• Include the credit: “This film has benefitted from production support from the Kingdom of Morocco.”
• Allow the CCM to use extracts of the film to promote Morocco as a filming destination.
• Release Moroccan cultural usage rights (for libraries/schools) one year after the worldwide release.

Maroc Film Services stands out as a premier local partner by bridging the gap between international production standards and the unique logistical landscape of the Moroccan film industry. With a leadership team that boasts decades of high-level production experience alongside deep-rooted local expertise, the company offers a dual perspective that ensures projects are both creatively ambitious and operationally sound.

From navigating the complexities of the 30% cash rebate and securing specialised CCM film permits to managing large-scale logistics, such as technical equipment transport and specialised vehicle hire, Maroc Film Services provides the transparency and professional rigor required by global studios. Their established relationships with Moroccan authorities and a proven track record of bringing multi-million dollar investments into the region make them an indispensable ally for any production looking to leverage Morocco’s stunning locations and financial incentives.