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Netherlands vs Morocco
Tax Rate Comparison

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

๐Ÿ‡ณ๐Ÿ‡ฑ Netherlands
vs
๐Ÿ‡ฒ๐Ÿ‡ฆ Morocco
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
9.32โ€“49.5%
Box 3 reform: actual returns taxed (not deemed)
No change
0โ€“37%
Rate reduction from 2025 reform; new top rate 37%
โ–ผ -1.0pp vs 2025
VAT / GST / Sales Tax
VAT / GST / Sales Tax
9โ€“21%
Reduced 9% rate under review
No change
7โ€“20%
Reform simplifying VAT rates; 20% standard
No change
Corporate Tax Rate
Corporate Tax Rate
19โ€“25.8%
Stable; Pillar Two global minimum tax applies
No change
20%
Uniform 20% CIT targeted by 2026 reform
โ–ผ -15.0pp vs 2025
Capital Gains Tax
Capital Gains Tax
~38%
Box 3 new regime: actual return basis
No change
20%
20% on gains
No change
Social Security & Payroll
Social Security / Payroll
~28%
AOW/WW/WIA contributions ceiling raised
โ–ฒ +0.4pp vs 2025
~26.96%
CNSS + AMO reform continuing
No change
State, Regional & Local Taxes

๐Ÿ‡ณ๐Ÿ‡ฑ Netherlands โ€” Municipal & Water Board Taxes

The Netherlands is a unitary state โ€” income tax is set nationally. Municipalities levy property taxes (OZB) and water boards (waterschappen) charge annual water management levies. The Box 3 system is under ongoing reform following Supreme Court rulings. New Box 3 reform taxes actual returns from 2027.

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.

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.

Netherlands vs Morocco: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ณ๐Ÿ‡ฑ Netherlands has a higher top income tax rate (9.32โ€“49.5% vs 0โ€“37%). ๐Ÿ‡ฒ๐Ÿ‡ฆ Morocco is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Netherlands has a higher consumption tax (9โ€“21% vs 7โ€“20%).

๐Ÿข Corporate Tax: ๐Ÿ‡ฒ๐Ÿ‡ฆ Morocco offers a lower corporate rate (20% vs 25.8%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ฒ๐Ÿ‡ฆ Morocco taxes investment gains at a lower rate (20% vs 38%), benefiting investors.

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