Malta 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.

Malta

3.7/10

193rd of 217

Tax Malta Morocco Gap
Corporate income tax headline rate 35% 20% +15.0 points
Personal income tax top bracket 0% to 35% 0% to 37% −2.0 points
VAT standard rate 18% 20% −2.0 points

Detailed schedules

Corporate income tax

Malta

Headline rate 35%
Effective rate after shareholder refund trading company, 6/7 refund 5%
Passive income and royalties 5/7 refund 10%

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 Malta page See the Morocco page