Liechtenstein or Morocco: which taxes less?

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

Lighter: Liechtenstein, ahead by 2.4 FiScore points.

Tax Liechtenstein Morocco Gap
Corporate income tax headline rate 12.5% 20% −7.5 points
Personal income tax top bracket 2.5% to 22.4% 0% to 37% −14.6 points
VAT standard rate 7.7% 20% −12.3 points

Detailed schedules

Corporate income tax

Liechtenstein

General regime minimum annual tax of CHF 1,800 12.5%
Multinational groups revenue over €750 M, from 2024 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 Liechtenstein page See the Morocco page