Spain vs Morocco
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
๐ช๐ธ Spain โ Autonomous 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 econรณmico). 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.
๐ฒ๐ฆ 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.
Spain vs Morocco: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ช๐ธ Spain has a higher top income tax rate (19โ47% vs 0โ37%). ๐ฒ๐ฆ Morocco is more favourable for high earners.
๐ VAT/Sales Tax: Spain has a higher consumption tax (4โ21% vs 7โ20%).
๐ข Corporate Tax: ๐ฒ๐ฆ Morocco offers a lower corporate rate (20% vs 25%), which can influence business location decisions.
๐ Capital Gains: ๐ฒ๐ฆ Morocco taxes investment gains at a lower rate (20% vs 28%), benefiting investors.