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Switzerland vs Morocco
Tax Rate Comparison

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

🇨🇭 Switzerland
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
0–11.5%
Stable; cantonal competition ongoing
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
2.6–8.1%
No further increases planned
No change
7–20%
Reform simplifying VAT rates; 20% standard
No change

Corporate Tax Rate

Corporate Tax Rate
~14–26%
Pillar Two supplementary tax active; cantons adjusting
No change
20%
Uniform 20% CIT targeted by 2026 reform
-15.0pp vs 2025

Capital Gains Tax

Capital Gains Tax
0%
No capital gains tax for private individuals
No change
20%
20% on gains
No change

Social Security & Payroll

Social Security / Payroll
~10.9%
BVG/LPP reform (expanded occupational pension) active
No change
~26.96%
CNSS + AMO reform continuing
No change
State, Regional & Local Taxes

🇨🇭 SwitzerlandCantonal & Communal Taxes

Switzerland's 26 cantons and ~2,200 communes independently set income and corporate tax rates. Zug (~12% combined top) and Nidwalden are among the lowest globally; Geneva and Vaud reach ~45% combined. Wealth tax is levied by cantons. Pillar Two supplementary tax is active for large MNCs. Inheritance and gift taxes are cantonal.

🇲🇦 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.

Switzerland vs Morocco: Key Tax Differences (2026)

💰 Income Tax: 🇲🇦 Morocco has a higher top income tax rate (0–11.5% vs 0–37%). 🇨🇭 Switzerland is more favourable for high earners.

🛒 VAT/Sales Tax: Morocco has a higher consumption tax (2.6–8.1% vs 7–20%).

🏢 Corporate Tax: 🇲🇦 Morocco offers a lower corporate rate (20% vs 26%), which can influence business location decisions.

📈 Capital Gains: 🇨🇭 Switzerland taxes investment gains at a lower rate (0% vs 20%), benefiting investors.

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All 🇨🇭 Switzerland comparisons →All 🇲🇦 Morocco comparisons →