Belarus or Morocco: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Lighter: Belarus, ahead by 1.3 FiScore point.

Tax Belarus Morocco Gap
Corporate income tax headline rate 20% 20% Same rate
Personal income tax top bracket 13% to 17% 0% to 37% −20.0 points
VAT standard rate 20% 20% Same rate

Detailed schedules

Corporate income tax

Belarus

Tax base up to 25 million BYN 20%
Tax base over 25 million BYN since 2024 25%

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%