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South Korea vs Morocco
Tax Rate Comparison

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

🇰🇷 South Korea
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
6–45%
Stable; political debate on top rate reduction
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
10%
Standard 10% maintained
No change
7–20%
Reform simplifying VAT rates; 20% standard
No change

Corporate Tax Rate

Corporate Tax Rate
9–24%
Competitiveness discussions vs global peers
No change
20%
Uniform 20% CIT targeted by 2026 reform
-15.0pp vs 2025

Capital Gains Tax

Capital Gains Tax
0–45%
Financial income taxation reform continuing
No change
20%
20% on gains
No change

Social Security & Payroll

Social Security / Payroll
~18.5%
Contribution rates stable; pension reform discussion
No change
~26.96%
CNSS + AMO reform continuing
No change
State, Regional & Local Taxes

🇰🇷 South KoreaLocal Income Tax & Resident Tax

South Korea's 17 metropolitan/provincial governments levy local income tax at 10% of national income tax. Property holding tax (Jongbu-se) is a national progressive tax on higher-value properties. Local education taxes and acquisition taxes apply to property transfers. Seoul has higher effective rates due to property values.

🇲🇦 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.

South Korea vs Morocco: Key Tax Differences (2026)

💰 Income Tax: 🇰🇷 South Korea has a higher top income tax rate (6–45% vs 0–37%). 🇲🇦 Morocco is more favourable for high earners.

🛒 VAT/Sales Tax: Morocco has a higher consumption tax (10% vs 7–20%).

🏢 Corporate Tax: 🇲🇦 Morocco offers a lower corporate rate (20% vs 24%), which can influence business location decisions.

📈 Capital Gains: 🇲🇦 Morocco taxes investment gains at a lower rate (20% vs 45%), benefiting investors.

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