Antigua and Barbuda
7/10
41th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Antigua and Barbuda, ahead by 2.4 FiScore points.
7/10
41th of 217
4.6/10
135th of 217
| Tax | Antigua and Barbuda | Morocco | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 25% | 20% | +5.0 points |
| Personal income tax top bracket | 0% | 0% to 37% | −37.0 points |
| VAT standard rate | 15% | 20% | −5.0 points |
Antigua and Barbuda
| General regime | 25% |
| Banks, insurance, oil, telecommunications 10% to 22.5% depending on sector | n/a |
Morocco
| Profit under 100 M MAD | 20% |
| Profit of 100 M MAD and over | 35% |
| Banks and insurance Bank Al-Maghrib, CDG, insurance and reinsurance | 40% |