France vs Morocco: Corporate income tax (CIT) - statutory and targeted small business

France
36.13 Percentage of taxable income
in 2026
Morocco
35 Percentage of taxable income
in 2026
France rank
1st
Morocco rank
2nd

Corporate income tax (CIT) - statutory and targeted small business over time

  • France
  • Morocco
010203040200020132026

How they compare

France currently reports 36.13 Percentage of taxable income against 35 Percentage of taxable income in Morocco, a difference of 1.13 Percentage of taxable income.

The two have swapped places 4 times across 27 shared years of data; in 2000 it was France ahead.

France ranks 1st and Morocco ranks 2nd of 128 countries.

Across the 3 decades both report, France averaged higher in 2 and Morocco in 1.

Head to head by decade

Decade France Morocco Difference Ahead
2000s 35.32 Percentage of taxable income 34 Percentage of taxable income 1.32 Percentage of taxable income France
2010s 36.84 Percentage of taxable income 30.4 Percentage of taxable income 6.44 Percentage of taxable income France
2020s 30.02 Percentage of taxable income 32.43 Percentage of taxable income 2.4 Percentage of taxable income Morocco

Averages of every year both report within each decade.

Frequently asked questions

Which has higher corporate income tax (cit) - statutory and targeted small business, France or Morocco?
France, at 36.13 Percentage of taxable income against 35 Percentage of taxable income in Morocco as of 2026.
What is the difference in corporate income tax (cit) - statutory and targeted small business between France and Morocco?
1.13 Percentage of taxable income, with France ahead.
How many years of comparable data are there for France and Morocco?
27 years are reported by both, from 2000 to 2026.
How do France and Morocco rank globally for corporate income tax (cit) - statutory and targeted small business?
France ranks 1st and Morocco ranks 2nd of 128 countries.
Where does this data come from?
Organisation for Economic Co-operation and Development, published as Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid refreshes it automatically from the source and publishes the full history for both places.

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France vs Morocco: Corporate income tax (CIT) - statutory and targeted small business. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 16 September 2026, from https://economy.statizoid.com/compare/corporate-income-tax-cit-statutory-and-targeted-small-business-rates-combined-corporate/france/morocco/

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About this data

Indicator
Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
146 places, 3,929 data points, 2000–2026
Last refreshed

Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.