LU · EuropeMA · Africa
Luxembourg vs Morocco: tax rates compared
Luxembourg's income tax rate is 8.8pp higher than Morocco's (45.8% vs 37%). The 200-country average is 28%: both sit above it. Luxembourg's figure is dated 2025-01-01 and Morocco's 2026-04-30, so the two rates come from different data vintages.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | LU | MA | Difference |
|---|---|---|---|
| Income Tax | 45.8% | 37% | LU +8.8 pp |
| Corporate Tax | 23.9% | 34% | MA +10.1 pp |
| VAT | 17% | 20% | MA +3 pp |
| Capital Gains Tax | 0% | 15% | MA +15 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 45.8% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Morocco | 37% | Source: PWC Worldwide Tax Summaries — Morocco (Individual, Taxes on personal income) · as of 2026-04-30 |
| Difference | +8.8 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 23.9% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Morocco | 34% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −10.1 pp | Morocco higher |
Morocco's corporate tax rate is 10.1pp higher than Luxembourg's (34% vs 23.9%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Morocco | 20% | Source: PWC Worldwide Tax Summaries — Morocco (Corporate, Other taxes) · as of 2026-04-30 |
| Difference | −3 pp | Morocco higher |
Morocco's VAT rate is 3pp higher than Luxembourg's (20% vs 17%). The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| Morocco | 15% | Source: PWC Worldwide Tax Summaries — Morocco (Individual, Income determination) · as of 2026-04-30 |
| Difference | −15 pp | Morocco higher |
Morocco's capital gains tax rate is 15pp higher than Luxembourg's (15% vs 0%). The 175-country average is 10.3%: Luxembourg sits below it, Morocco sits above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Other taxes) · as of 2026-01-13 |
| Morocco | 0% | Source: PWC Worldwide Tax Summaries — Morocco (Individual, Other taxes) · as of 2026-04-30 |
| Difference | 0 pp | displayed rates match |
Luxembourg's wealth tax rate is identical to Morocco's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.