Morocco
4.6/10
135th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Oman, ahead by 3.9 FiScore points.
| Tax | Morocco | Oman | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 20% | 15% | +5.0 points |
| Personal income tax top bracket | 0% to 37% | 0% | +37.0 points |
| VAT standard rate | 20% | 5% | +15.0 points |
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% |
Oman
| General regime | 15% |
| Small businesses subject to capital and staff conditions | 3% |