Kuwait
8.8/10
15th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Kuwait, ahead by 4.2 FiScore points.
| Tax | Kuwait | Morocco | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 15% | 20% | −5.0 points |
| Personal income tax top bracket | 0% | 0% to 37% | −37.0 points |
| VAT standard rate | 0% | 20% | −20.0 points |
Kuwait
| Foreign-owned companies on foreign profit share | 15% |
| Gulf companies 1% zakat and specific contributions | 0% |
| Multinational groups revenue over €750 M, from 2025 | 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% |