Morocco Among Countries with World’s Highest Corporate Tax Rate, OECD Report Shows

Rabat, The Gulf Observer: Morocco has one of the highest statutory corporate income tax rates in the world in 2026, according to the Organisation for Economic Co-operation and Development (OECD), with a combined corporate tax rate of 35 percent, placing the Kingdom among the highest-taxed jurisdictions globally.

The findings were published in the OECD’s Corporate Tax Statistics 2026, the eighth edition of its flagship report on corporate taxation, which covers 146 members of the Inclusive Framework on Base Erosion and Profit Shifting (BEPS) as of January 1, 2026.

According to the report, only France, with a combined statutory corporate tax rate of 36.1 percent, ranks higher than Morocco. Colombia and Malta share the same 35 percent rate as Morocco, placing the four countries among the highest-tax jurisdictions covered by the OECD study.

The OECD noted that Morocco’s 35 percent rate is listed as the country’s standard statutory corporate income tax rate and is not identified as a temporary or exceptional measure. The report assesses combined central and sub-central corporate income tax rates to facilitate international comparisons.

The publication also highlights a broader global trend of declining corporate tax rates over the past two decades. Across the jurisdictions surveyed, the average statutory corporate income tax rate has continued to fall, although the pace of reductions has slowed in recent years as governments seek to balance fiscal sustainability with economic competitiveness.

The OECD’s annual report serves as a key reference for policymakers, investors, and businesses by providing comparative data on corporate taxation and supporting international efforts to improve tax transparency and address base erosion and profit shifting.