Morocco or Saudi Arabia: which taxes less?

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

Lighter: Saudi Arabia, ahead by 2.8 FiScore points.

Tax Morocco Saudi Arabia Gap
Corporate income tax headline rate 20% 20% Same rate
Personal income tax top bracket 0% to 37% 0% +37.0 points
VAT standard rate 20% 15% +5.0 points

Detailed schedules

Corporate income tax

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%

Saudi Arabia

Share of profit for foreign partners 20%
Share for Saudi or Gulf partners zakat, based on equity 2.5%
Oil and gas up to 85% depending on concession n/a