Morocco or United Arab Emirates: which taxes less?

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

Lighter: United Arab Emirates, ahead by 4.3 FiScore points.

Tax Morocco United Arab Emirates Gap
Corporate income tax headline rate 20% 9% +11.0 points
Personal income tax top bracket 0% to 37% 0% +37.0 points
VAT standard rate 20% 5% +15.0 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%

United Arab Emirates

Profit up to AED 375,000 0%
Profit above AED 375,000 9%
Multinational groups revenue above €750M, since 2025 15%
See the Morocco page See the United Arab Emirates page