Revenue Statistics in Africa 2019 ─ Morocco

Tax revenues: tax-to-GDP ratio

Tax-to-GDP ratio over time
The tax-to-GDP ratio in Morocco increased by 0.4 percentage points from 27.2% in 2016 to 27.6% in 2017. In comparison,
the average for the 26 African countries in Revenue Statistics in Africa 2019 remained at 17.2% over the same period.
Over a longer time period, the average for the 26 African countries has increased by 1.5 percentage points, from 15.7% in
2008 to 17.2% in 2017. Over the same period, the tax-to-GDP ratio in Morocco has decreased by 2.6 percentage points,
from 30.2% to 27.6%. Since 2000, the highest tax-to-GDP ratio in Morocco was 30.2% in 2008, with the lowest being
22.8% in 2003.

Morocco Africa (26) average

%
35

30 30.2 29.5
28.5 28.3
27.7 27.7 27.7 27.2 27.6
26.9 26.4
25 24.7 25.4
23.5 23.4 23.1 22.8 23.1

20

16.7 16.8 17.2 17.2 17.2

15.7 16.0 16.3
15 15.5 15.3

The Africa (26) average is not available before 2008 due to missing data in some countries.

Tax-to-GDP ratio, 2017

Morocco's tax-to-GDP ratio in 2017 (27.6%) was higher than the average of the 26 African countries in Revenue Statistics
in Africa 2019 (17.2%) by 10.4 percentage points and also higher than the LAC average (22.8%).
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%
35
34.2
30 31.5 31.2
28.4 27.6
25

20 22.8
21.0 20.1
19.8 19.3
18.7 18.2 17.9
15 17.2 17.1 17.0 16.7
16.2 16.0
14.4 14.1 13.5
10 13.0 12.5 12.2
11.9

5 6.6 5.9 5.7

0

*The data for the OECD are for 2016 as the data for 2017 are not available.

In the OECD classification the term “taxes” is confined to compulsory unrequited payments to general government. Taxes are unrequited in the sense that benefits provided by government
to taxpayers are not normally in proportion to their payments. Non-tax revenues are all other government revenues that are not classified as taxes. http://www.oecd.org/tax/tax-policy/oecd-
classification-taxes-interpretative-guide.pdf

The LAC average refers to the Revenue Statistics in Latin America and the Caribbean 2019 publication. oe.cd/revenue-statistics-in-latin-america-and-the-caribbean
Tax revenues: structure
Tax structure refers to the share of each tax in total tax revenues. The highest share of tax revenues in Morocco in 2017
was contributed by value added taxes (28%). The second-highest share of tax revenues in 2017 was derived from social
security contributions (19%).

Personal income tax Corporate income tax Social security contributions

Value added taxes Other taxes on goods and services Other taxes

Morocco 14 18 19 28 15 7

Africa (26) 15 19 8 29 24 4

LAC 10 16 17 28 22 8

OECD* 24 9 26 20 13 8

0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%

* The data for the OECD are for 2016 as the data for 2017 are not available.

Non-tax revenues
In 2017, Morocco's non-tax revenues amounted to 3.5% of GDP. This was lower than tax revenues (27.6% of GDP). Sales
of goods and services represented the largest share of non-tax revenues in 2017, amounting to 1.6% of GDP and 46.2% of
non-tax revenues.

Total non-tax revenues Non-tax revenues by category in Morocco

% of GDP, 2017 % of GDP, 2017
% %
20 1.8
18.7 1.62
18 1.6
16 1.4
14.3
13.6
14
1.2
12 11.0
1.0
10 0.79
8.2 8.0
7.3 0.8
8 6.8 6.5
0.6
6 4.9 4.8 4.8 ▼ 0.43
4.1 3.7 0.38
3.6 3.5 3.4 3.2 3.2 0.4
4 3.1 2.9
2.5 2.1
0.28
2.0
1.6
2 0.5
0.2
0.00
0 0.0
Grants Rents and Property Sales of goods Fines, Miscellaneous
royalties income and services penalties and and
excluding forfeits unidentified
rents and revenue
royalties

Source: Revenue Statistics in Africa 2019 oe.cd/revenue-statistics-in-africa

For further information, please see: oe.cd/revenue-statistics-in-africa