Ghana
4.7/10
132nd of 217
Both tax systems side by side, headline rates and the gap between them.
Level pegging: Ghana and Morocco weigh about the same on the taxpayer.
| Tax | Ghana | Morocco | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 25% | 20% | +5.0 points |
| Personal income tax top bracket | 0% to 35% | 0% to 37% | −2.0 points |
| VAT standard rate | 15% | 20% | −5.0 points |
Ghana
| General rate | 25% |
| Upstream mining and oil | 35% |
| Hospitality | 22% |
| Banks lending to agriculture | 20% |
| Non-traditional exports | 8% |
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% |