MA · AfricaSM · Europe
Morocco vs San Marino: tax rates compared
Between the two, Morocco's income tax rate (37%) tops San Marino's (35%) by 2pp. The 200-country average is 28%: both sit above it. Morocco's figure is dated 2026-04-30 and San Marino's 2025-12-12, so the two rates come from different data vintages.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | MA | SM | Difference |
|---|---|---|---|
| Income Tax | 37% | 35% | MA +2 pp |
| Corporate Tax | 34% | 17% | MA +17 pplargest gap |
| Capital Gains Tax | 15% | 10% | MA +5 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 |
| San Marino | 35% | Source: Consiglio Grande e Generale (Parliament of San Marino) — Legge 16 dicembre 2013 n.166, testo coordinato in materia di imposta generale sui redditi, Allegato C (consolidated text, updated to 12 December 2025) · as of 2025-12-12 |
| Difference | +2 pp | Morocco higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Morocco | 34% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| San Marino | 17% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +17 pp | Morocco higher |
Between the two, Morocco's corporate tax rate (34%) tops San Marino's (17%) by 17pp. The 201-country average is 22.6%: Morocco sits above it, San Marino 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 |
| San Marino | 10% | Source: Consiglio Grande e Generale (Parliament of San Marino) — Legge 16 dicembre 2013 n.166, testo coordinato in materia di imposta generale sui redditi (consolidated text, updated to 22 December 2025) · as of 2026-01-01 |
| Difference | +5 pp | Morocco higher |
Between the two, Morocco's capital gains tax rate (15%) tops San Marino's (10%) by 5pp. The 175-country average is 10.3%: Morocco sits above it, San Marino sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Morocco | 0% | Source: PWC Worldwide Tax Summaries — Morocco (Individual, Other taxes) · as of 2026-04-30 |
| San Marino | 0% | Source: Repubblica di San Marino, Portale del Governo — IGR: Gestione Imposte dirette, Patrimoniale (official administrative portal) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Morocco and San Marino 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: VAT, Crypto Tax.