MA · AfricaNG · Africa
Morocco vs Nigeria: tax rates compared
Between the two, Morocco's income tax rate (37%) tops Nigeria's (25%) by 12pp. The 200-country average is 28%: Morocco sits above it, Nigeria sits below it.
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 | NG | Difference |
|---|---|---|---|
| Income Tax | 37% | 25% | MA +12 pp |
| Corporate Tax | 34% | 30% | MA +4 pp |
| VAT | 20% | 7.5% | MA +12.5 pplargest gap |
| Capital Gains Tax | 15% | 25% | NG +10 pp |
| 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 |
| Nigeria | 25% | Source: PWC Worldwide Tax Summaries — Nigeria (Individual, Taxes on personal income) · as of 2026-05-29 |
| Difference | +12 pp | Morocco higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Morocco | 34% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Nigeria | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +4 pp | Morocco higher |
Between the two, Morocco's corporate tax rate (34%) tops Nigeria's (30%) by 4pp. 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 |
| Nigeria | 7.5% | Source: PWC Worldwide Tax Summaries — Nigeria (Corporate, Other taxes) · as of 2026-05-29 |
| Difference | +12.5 pp | Morocco higher |
Between the two, Morocco's VAT rate (20%) tops Nigeria's (7.5%) by 12.5pp. The 181-country average is 15%: Morocco sits above it, Nigeria sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Morocco | 15% | Source: PWC Worldwide Tax Summaries — Morocco (Individual, Income determination) · as of 2026-04-30 |
| Nigeria | 25% | Source: PwC Worldwide Tax Summaries — Nigeria (Individual, Income determination) · as of 2026-05-29 |
| Difference | −10 pp | Nigeria higher |
Between the two, Nigeria's capital gains tax rate (25%) tops Morocco's (15%) by 10pp. The 175-country average is 10.3%: both sit above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Morocco | 0% | Source: PWC Worldwide Tax Summaries — Morocco (Individual, Other taxes) · as of 2026-04-30 |
| Nigeria | 0% | Source: PWC Worldwide Tax Summaries — Nigeria (Individual, Other taxes) · as of 2026-05-29 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Morocco and Nigeria both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.