Morocco
4.6/10
138th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Saudi Arabia, ahead by 2.8 FiScore points.
4.6/10
138th of 217
7.4/10
37th of 217
| 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 |
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 |