MA · AfricaNE · Africa
Morocco vs Niger: tax rates compared
Morocco has an income tax rate of 37%, 2pp above Niger's 35%. The 200-country average is 28%: both sit above it. Morocco's figure is dated 2026-04-30 and Niger's 2010-01-01, 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 | MA | NE | Difference |
|---|---|---|---|
| Income Tax | 37% | 35% | MA +2 pp |
| Corporate Tax | 34% | 30% | MA +4 pp |
| VAT | 20% | 19% | MA +1 pp |
| Capital Gains Tax | 15% | 7% | MA +8 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Morocco | 37% | Source: PWC Worldwide Tax Summaries — Morocco (Individual, Taxes on personal income) · as of 2026-04-30 |
| Niger | 35% | Source: Direction Générale des Impôts (Niger) — Barème de l'Impôt sur les Traitements et Salaires · as of 2010-01-01 |
| Difference | +2 pp | Morocco higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Morocco | 34% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Niger | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +4 pp | Morocco higher |
Morocco has a corporate tax rate of 34%, 4pp above Niger's 30%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Morocco | 20% | Source: PWC Worldwide Tax Summaries — Morocco (Corporate, Other taxes) · as of 2026-04-30 |
| Niger | 19% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Niger · as of 2023-01-17 |
| Difference | +1 pp | Morocco higher |
Morocco has a VAT rate of 20%, 1pp above Niger's 19%. The 181-country average is 15%: both sit above it. Morocco's figure is dated 2026-04-30 and Niger's 2023-01-17, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Morocco | 15% | Source: PWC Worldwide Tax Summaries — Morocco (Individual, Income determination) · as of 2026-04-30 |
| Niger | 7% | Source: Direction Générale des Impôts, Ministère des Finances (Niger) — Code Général des Impôts 2025, Article 74 (archived; live site unreachable) · as of 2025-01-01 |
| Difference | +8 pp | Morocco higher |
Morocco has a capital gains tax rate of 15%, 8pp above Niger's 7%. The 175-country average is 10.3%: Morocco sits above it, Niger sits below it. Morocco's figure is dated 2026-04-30 and Niger's 2025-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Morocco | 0% | Source: PWC Worldwide Tax Summaries — Morocco (Individual, Other taxes) · as of 2026-04-30 |
| Niger | 0% | Source: Direction Générale des Impôts (Niger) — Code Général des Impôts (official text, mirrored via eRegulations Niger) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Morocco and Niger share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.