Estonia or Morocco: which taxes less?

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

Lighter: Estonia, ahead by 0.8 FiScore point.

Tax Estonia Morocco Gap
Corporate income tax headline rate 22% 20% +2.0 points
Personal income tax top bracket 22% 0% to 37% −15.0 points
VAT standard rate 20% 20% Same rate

Detailed schedules

Corporate income tax

Estonia

Distributed profits 22/78 of net amount paid 22%
Reinvested profits deferred taxation with no time limit 0%

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%
See the Estonia page See the Morocco page