Morocco or Switzerland: which taxes less?

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

Level pegging: Morocco and Switzerland weigh about the same on the taxpayer.

Tax Morocco Switzerland Gap
Corporate income tax headline rate 20% 11.66% to 20.54% −0.5 points
Personal income tax top bracket 0% to 37% 0% to 51% −14.0 points
VAT standard rate 20% 7.7% +12.3 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%

Switzerland

Lucerne combined federal, cantonal and communal effective rate 11.66%
Zug 11.71%
Geneva 14.7%
Zurich 19.47%
Bern 20.54%
Multinational groups revenue above €750M, since 2024 15%
See the Morocco page See the Switzerland page