France or Morocco: which taxes less?

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

Lighter: Morocco, ahead by 0.9 FiScore point.

Tax France Morocco Gap
Corporate income tax headline rate 25% 20% +5.0 points
Personal income tax top bracket 0% to 45% 0% to 37% +8.0 points
VAT standard rate 20% 20% Same rate

Detailed schedules

Corporate income tax

France

General regime 25%
SMEs: first 42,500 euros profit Revenue < 10 M€, capital 75% held by individuals 15%

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 France page See the Morocco page