WorldTax CompareAll Comparisons

Morocco vs Brazil
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇲🇦 Morocco
vs
🇧🇷 Brazil
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–37%
Rate reduction from 2025 reform; new top rate 37%
-1.0pp vs 2025
0–27.5%
Zero-rate up to R$5,000/mo fully effective
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
7–20%
Reform simplifying VAT rates; 20% standard
No change
~27.5% combined
IBS+CBS advancing; ICMS/ISS phasing out
-0.5pp vs 2025

Corporate Tax Rate

Corporate Tax Rate
20%
Uniform 20% CIT targeted by 2026 reform
-15.0pp vs 2025
34%
34% maintained; reform discussions ongoing
No change

Capital Gains Tax

Capital Gains Tax
20%
20% on gains
No change
15–22.5%
Offshore income now fully captured
No change

Social Security & Payroll

Social Security / Payroll
~26.96%
CNSS + AMO reform continuing
No change
~36%
Payroll simplification proposals ongoing
No change
State, Regional & Local Taxes

🇲🇦 MoroccoRegional & Municipal Taxes

Morocco's 12 regions, 75 provinces, and 1,503 communes have limited but growing taxing powers under decentralization reforms. Communes levy the taxe professionnelle (business licence tax on assets), taxe d'habitation (residence tax on habitable properties), and taxe de services communaux (communal services tax). The Direction Générale des Impôts (DGI) administers national taxes. Morocco is a hub for African business with competitive rates and strong treaty network.

🇧🇷 BrazilState & Municipal Taxes

Brazil has one of the world's most complex tax systems. States levy ICMS at 7%–18% varying by state. Municipalities levy ISS (services tax) at 2%–5% and IPTU (urban property tax). A sweeping tax reform (EC 132/2023) is gradually replacing ICMS/ISS with unified IBS and CBS taxes through 2033. States impose ITCMD (inheritance/gift tax) up to 8%.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Morocco vs Brazil: Key Tax Differences (2026)

💰 Income Tax: 🇲🇦 Morocco has a higher top income tax rate (0–37% vs 0–27.5%). 🇧🇷 Brazil is more favourable for high earners.

🛒 VAT/Sales Tax: Brazil has a higher consumption tax (7–20% vs ~27.5% combined).

🏢 Corporate Tax: 🇲🇦 Morocco offers a lower corporate rate (20% vs 34%), which can influence business location decisions.

📈 Capital Gains: 🇲🇦 Morocco taxes investment gains at a lower rate (20% vs 22.5%), benefiting investors.

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All 🇲🇦 Morocco comparisons →All 🇧🇷 Brazil comparisons →