Belarus
5.9/10
69th of 217
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 |
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% |