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Morocco vs Nicaragua
Tax Rate Comparison

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

๐Ÿ‡ฒ๐Ÿ‡ฆ Morocco
vs
๐Ÿ‡ณ๐Ÿ‡ฎ Nicaragua
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

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

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0โ€“37%
Rate reduction from 2025 reform; new top rate 37%
โ–ผ -1.0pp vs 2025
0โ€“30%
30% top; economic stability fragile
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
7โ€“20%
Reform simplifying VAT rates; 20% standard
No change
15%
IVA 15% maintained
No change
Corporate Tax Rate
Corporate Tax Rate
20%
Uniform 20% CIT targeted by 2026 reform
โ–ผ -15.0pp vs 2025
30%
30% IR maintained
No change
Capital Gains Tax
Capital Gains Tax
20%
20% on gains
No change
15%
15% CGT
No change
Social Security & Payroll
Social Security / Payroll
~26.96%
CNSS + AMO reform continuing
No change
~25.25%
INSS reform pending
No change
State, Regional & Local Taxes

๐Ÿ‡ฒ๐Ÿ‡ฆ Morocco โ€” 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 Gรฉnรฉrale des Impรดts (DGI) administers national taxes. Morocco is a hub for African business with competitive rates and strong treaty network.

๐Ÿ‡ณ๐Ÿ‡ฎ Nicaragua โ€” Municipal Taxes

Nicaragua's 153 municipalities levy the Impuesto de Matrรญcula (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.

โš ๏ธ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025โ€“2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Morocco vs Nicaragua: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ฒ๐Ÿ‡ฆ Morocco has a higher top income tax rate (0โ€“37% vs 0โ€“30%). ๐Ÿ‡ณ๐Ÿ‡ฎ Nicaragua is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Morocco has a higher consumption tax (7โ€“20% vs 15%).

๐Ÿข Corporate Tax: ๐Ÿ‡ฒ๐Ÿ‡ฆ Morocco offers a lower corporate rate (20% vs 30%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ณ๐Ÿ‡ฎ Nicaragua taxes investment gains at a lower rate (15% vs 20%), benefiting investors.

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