Morocco

Morocco illustrates the distinction between formal legal recognition, national religious guidance, and the institutional administration of zakat. Although a dedicated Treasury account was established in 1980, available evidence points to a system of redistribution largely organized through individual and community-based practices rather than a nationwide public collection structure. The publication of a comprehensive zakat fatwa by the Supreme Council of Ulema in October 2025 adds a further dimension to the country's normative framework without, in itself, establishing a centralized administrative mechanism.

The Moroccan case provides a basis for examining the relationship between religious guidance, individual giving preferences, and the potential institutionalization of zakat. Survey evidence highlights the role of personal networks and the relevance of transparency and trust in shaping attitudes toward a hypothetical public fund. Meanwhile, academic estimates of zakat potential illustrate the methodological challenges of translating aggregate economic indicators into zakatable wealth, particularly when comprehensive collection and distribution data are unavailable.

NB1: "Fragmented/Community-based System" reflects the decentralized nature of observed zakat practices. Although Morocco established a Special Zakat Fund within its Treasury framework in 1980, no operational nationwide public collection and distribution system has been verified. The fund remains listed in public budget documents, including the 2026 Finance Act, under the designation Mémoire. This does not establish either actual collections or their absence.

NB2: Available evidence on payment behavior relies notably on a 2020 survey of 1,500 Moroccan respondents, conducted by researchers affiliated with ICTD. The findings indicate the prevalence of direct giving through personal and community networks, but do not establish the monetary share handled by these channels. They should not be treated as a direct measurement of payment practices in 2026.

NB3: Haddad and El Mosaid (2024) estimate a theoretical potential of MAD 28.35–46.17 billion for 2022, corresponding to approximately 2.13–3.47% of GDP, using two alternative calculation methods. These figures are model-based rather than observed. Their interpretation is subject to substantial assumptions concerning zakatable assets, household gold holdings, eligibility thresholds, and the treatment of aggregate financial indicators. They should not be interpreted as expected or actual collection.

NB4: No consolidated national zakat collection, distribution, or audited financial reporting series has been identified. The absence of public financial data does not imply the absence of zakat payments, many of which may occur outside formal institutional channels.

NB5: The Supreme Council of Ulema provides national religious guidance, including the October 2025 zakat fatwa. However, no unified supervisory arrangement for the country's actual collection and distribution channels has been identified. Similarly, no verified breakdown of actual disbursements across the eight asnaf is available.