Ivory Coast or Morocco: which taxes less?

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

Level pegging: Ivory Coast and Morocco weigh about the same on the taxpayer.

Tax Ivory Coast Morocco Gap
Corporate income tax headline rate 25% 20% +5.0 points
Personal income tax top bracket 0% to 32% 0% to 37% −5.0 points
VAT standard rate 18% 20% −2.0 points

Detailed schedules

Corporate income tax

Ivory Coast

n/a

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%

Personal income tax

Ivory Coast

Up to 75,000 XOF per month 0%
75,001 to 240,000 XOF 16%
240,001 to 800,000 XOF 21%
800,001 to 2,400,000 XOF 24%
2,400,001 to 8,000,000 XOF 28%
Over 8,000,000 XOF 32%

Morocco

n/a

See the Ivory Coast page See the Morocco page