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Spain vs Morocco
Tax Rate Comparison

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

🇪🇸 Spain
vs
🇲🇦 Morocco
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
19–47%
National rates stable; community variation continues
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
4–21%
Basic food VAT returning toward normal rates
No change
7–20%
Reform simplifying VAT rates; 20% standard
No change

Corporate Tax Rate

Corporate Tax Rate
25%
25% standard; digital services levy discussions
No change
20%
Uniform 20% CIT targeted by 2026 reform
-15.0pp vs 2025

Capital Gains Tax

Capital Gains Tax
19–28%
Progressive savings tax maintained
No change
20%
20% on gains
No change

Social Security & Payroll

Social Security / Payroll
~37.2%
MEI surcharge continues gradual increase to 2032
+0.2pp vs 2025
~26.96%
CNSS + AMO reform continuing
No change
State, Regional & Local Taxes

🇪🇸 SpainAutonomous Community & Municipal Taxes

Spain's 17 autonomous communities set their own half of income tax. Madrid applies significant reductions while Catalonia has higher regional rates. The Basque Country and Navarre have special tax regimes (concierto económico). Municipal taxes include IBI (property tax) and IAE (business activity tax). Effective top rates (national + regional) range from ~43% (Madrid) to ~54% in some communities.

🇲🇦 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.

Spain vs Morocco: Key Tax Differences (2026)

💰 Income Tax: 🇪🇸 Spain has a higher top income tax rate (19–47% vs 0–37%). 🇲🇦 Morocco is more favourable for high earners.

🛒 VAT/Sales Tax: Spain has a higher consumption tax (4–21% vs 7–20%).

🏢 Corporate Tax: 🇲🇦 Morocco offers a lower corporate rate (20% vs 25%), which can influence business location decisions.

📈 Capital Gains: 🇲🇦 Morocco taxes investment gains at a lower rate (20% vs 28%), benefiting investors.

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All 🇪🇸 Spain comparisons →All 🇲🇦 Morocco comparisons →