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Nicaragua vs Morocco
Tax Rate Comparison

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

🇳🇮 Nicaragua
vs
🇲🇦 Morocco
Tax Year:

💰 Personal Income Tax Calculator

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

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–30%
30% top; economic stability fragile
No change
0–37%
Rate reduction from 2025 reform; new top rate 37%
-1.0pp vs 2025

VAT / GST / Sales Tax

VAT / GST / Sales Tax
15%
IVA 15% maintained
No change
7–20%
Reform simplifying VAT rates; 20% standard
No change

Corporate Tax Rate

Corporate Tax Rate
30%
30% IR maintained
No change
20%
Uniform 20% CIT targeted by 2026 reform
-15.0pp vs 2025

Capital Gains Tax

Capital Gains Tax
15%
15% CGT
No change
20%
20% on gains
No change

Social Security & Payroll

Social Security / Payroll
~25.25%
INSS reform pending
No change
~26.96%
CNSS + AMO reform continuing
No change
State, Regional & Local Taxes

🇳🇮 NicaraguaMunicipal Taxes

Nicaragua's 153 municipalities levy the Impuesto de Matrícula (2% of prior revenues), Impuesto Municipal sobre Ingresos (IMI at 1% of monthly revenues), property tax (IBI at 1%), and service fees. Nicaragua under Ortega government has faced significant economic disruption from 2018 protests and subsequent international isolation. The economy has stabilized somewhat but remains one of the poorest in Central America. Tax administration reform has been ongoing with support from international institutions.

🇲🇦 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.

⚠️ 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.

Nicaragua vs Morocco: Key Tax Differences (2026)

💰 Income Tax: 🇲🇦 Morocco has a higher top income tax rate (0–30% vs 0–37%). 🇳🇮 Nicaragua is more favourable for high earners.

🛒 VAT/Sales Tax: Morocco has a higher consumption tax (15% vs 7–20%).

🏢 Corporate Tax: 🇲🇦 Morocco offers a lower corporate rate (20% vs 30%), which can influence business location decisions.

📈 Capital Gains: 🇳🇮 Nicaragua taxes investment gains at a lower rate (15% vs 20%), benefiting investors.

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