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Morocco vs Nigeria
Tax Rate Comparison

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

πŸ‡²πŸ‡¦ Morocco
vs
πŸ‡³πŸ‡¬ Nigeria
Tax Year:

πŸ’° Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country β€” side by side.

Enter your annual income above to see your personal tax comparison β†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0–37%
Rate reduction from 2025 reform; new top rate 37%
β–Ό -1.0pp vs 2025
7–24%
Tax reform bill (2024) restructuring rates; implementation phased
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
7–20%
Reform simplifying VAT rates; 20% standard
No change
7.5%
7.5% maintained; reform bill proposes higher rate
No change
Corporate Tax Rate
Corporate Tax Rate
20%
Uniform 20% CIT targeted by 2026 reform
β–Ό -15.0pp vs 2025
25%
Reform bill reducing to 25% for large companies
β–Ό -5.0pp vs 2025
Capital Gains Tax
Capital Gains Tax
20%
20% on gains
No change
10%
10% stable
No change
Social Security & Payroll
Social Security / Payroll
~26.96%
CNSS + AMO reform continuing
No change
18%
18% total maintained; pension fund growing
No change
State, Regional & Local Taxes

πŸ‡²πŸ‡¦ Morocco β€” Regional & 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 GΓ©nΓ©rale des ImpΓ΄ts (DGI) administers national taxes. Morocco is a hub for African business with competitive rates and strong treaty network.

πŸ‡³πŸ‡¬ Nigeria β€” State & Local Government Taxes

Nigeria's 36 states and FCT each have their own Personal Income Tax Law (PITL), though rates follow a national schedule. States levy property rates, land use charges, and business premises levies. The 774 local government areas (LGAs) levy tenement rates and market fees. Only federal employees and residents in the FCT pay federal income tax to FIRS; all others pay to state tax authorities. VAT revenue is shared: 15% FIRS, 50% states, 35% LGAs.

⚠️ 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 Nigeria: Key Tax Differences (2026)

πŸ’° Income Tax: πŸ‡²πŸ‡¦ Morocco has a higher top income tax rate (0–37% vs 7–24%). πŸ‡³πŸ‡¬ Nigeria is more favourable for high earners.

πŸ›’ VAT/Sales Tax: Morocco has a higher consumption tax (7–20% vs 7.5%).

🏒 Corporate Tax: πŸ‡²πŸ‡¦ Morocco offers a lower corporate rate (20% vs 25%), which can influence business location decisions.

πŸ“ˆ Capital Gains: πŸ‡³πŸ‡¬ Nigeria taxes investment gains at a lower rate (10% vs 20%), benefiting investors.

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