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Morocco vs San Marino
Tax Rate Comparison

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

πŸ‡²πŸ‡¦ Morocco
vs
πŸ‡ΈπŸ‡² San Marino
Tax Year:

πŸ’° Personal Income Tax Calculator

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

Enter your annual income above to see your personal tax comparison β†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0–37%
Rate reduction from 2025 reform; new top rate 37%
β–Ό -1.0pp vs 2025
9–35%
35% top; EU association reforms ongoing
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
7–20%
Reform simplifying VAT rates; 20% standard
No change
17%
17% maintained
No change
Corporate Tax Rate
Corporate Tax Rate
20%
Uniform 20% CIT targeted by 2026 reform
β–Ό -15.0pp vs 2025
17%
17% IRES; Pillar Two compliance
No change
Capital Gains Tax
Capital Gains Tax
20%
20% on gains
No change
0–17%
CGT structure maintained
No change
Social Security & Payroll
Social Security / Payroll
~26.96%
CNSS + AMO reform continuing
No change
~30%
ISS reform; pension sustainability
No change
State, Regional & Local Taxes

πŸ‡²πŸ‡¦ Morocco β€” 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 GΓ©nΓ©rale des ImpΓ΄ts (DGI) administers national taxes. Morocco is a hub for African business with competitive rates and strong treaty network.

πŸ‡ΈπŸ‡² San Marino β€” Municipal Taxes (Castelli)

San Marino's 9 castelli (municipalities) levy local property tax supplements and communal fees. San Marino is an enclave within Italy using the euro but maintaining fiscal sovereignty under a Convention with the EU. The income tax (IRPEF) uses a progressive scale. San Marino aims to be a competitive financial jurisdiction while maintaining EU market access β€” with corporate tax notably lower than neighbouring Italy.

⚠️ 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.

Morocco vs San Marino: Key Tax Differences (2026)

πŸ’° Income Tax: πŸ‡²πŸ‡¦ Morocco has a higher top income tax rate (0–37% vs 9–35%). πŸ‡ΈπŸ‡² San Marino is more favourable for high earners.

πŸ›’ VAT/Sales Tax: Morocco has a higher consumption tax (7–20% vs 17%).

🏒 Corporate Tax: πŸ‡ΈπŸ‡² San Marino offers a lower corporate rate (17% vs 20%), which can influence business location decisions.

πŸ“ˆ Capital Gains: πŸ‡ΈπŸ‡² San Marino taxes investment gains at a lower rate (17% vs 20%), benefiting investors.

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