Western Sahara Tax Tables 2023 - Tax Rates and Thresholds in Western Sahara
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This page contains the tax table information used for the calculation of tax and payroll deductions in Western Sahara in 2023. These tax tables are used for the tax and payroll calculators published on iCalculator™ EH, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Western Sahara or would like to add to or suggest amendments to the information herein then please contact us.
2023 Tax Tables [Quick Links]
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Western Sahara Personal Income Tax Tables in 2023
The Income tax rates and personal allowances in Western Sahara are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Western Sahara Tax Calculator 2023.
Western Sahara Residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 0% | Income from $ 0.000.00 | to | $ 30,000.00 |
| 10% | Income from $ 30,000.01 | to | $ 50,000.00 |
| 20% | Income from $ 50,000.01 | to | $ 60,000.00 |
| 30% | Income from $ 60,000.01 | to | $ 80,000.00 |
| 34% | Income from $ 80,000.01 | to | $ 180,000.00 |
| 38% | Income from $ 180,000.01 | | and above |
Western Sahara Non-residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 0% | Income from $ 0.000.00 | to | $ 30,000.00 |
| 10% | Income from $ 30,000.01 | to | $ 50,000.00 |
| 20% | Income from $ 50,000.01 | to | $ 60,000.00 |
| 30% | Income from $ 60,000.01 | to | $ 80,000.00 |
| 34% | Income from $ 80,000.01 | to | $ 180,000.00 |
| 38% | Income from $ 180,000.01 | | and above |
In Western Sahara, under the administration of Moroccan tax laws, social security deductions made by employees are typically considered deductible when calculating taxable income. This means that the amounts contributed by employees towards social security are subtracted from their gross income before the computation of income tax. This policy effectively reduces the taxable income of employees, thereby potentially lowering their overall income tax liability. This approach is aimed at providing some tax relief to employees, acknowledging their mandatory contributions towards state-run social security programs.
Western Sahara Social Security and Payroll Deduction Rates in 2023
In Western Sahara, the social security and payroll deduction system is primarily influenced by the policies of Morocco, given its administration over the majority of the territory. Both employees and employers are required to contribute to various social security funds, which provide a range of benefits. The main elements of these deductions include contributions towards pension, healthcare, and family allowances, among others.
Western Sahara Social Security in 2023: Rates for Employers and Employees| Category | Employee | Employer | Total |
|---|
| Family Allocation | 0% | 6.4% | 6.4% |
| Social Allocation/Benefits | 4.29% | 8.6% | 12.89% |
| Health Insurance | 4.11% | 4.11% | 8.22% |
| Professional Training Tax | 0% | 1.6% | 1.6% |
| Social Solidarity | 1.5% | 1.5% | 3% |
Western Sahara Social Security and Payroll Deduction in 2023: Earnings Thresholds for Employers and Employees| Category | Employee | Employer |
|---|
| Min. | Max. | Min. | Max. |
|---|
| Family Allocation | n/a | n/a | n/a | n/a |
| Social Allocation/Benefits | n/a | n/a | n/a | $ 6,000.00 |
| Health Insurance | n/a | n/a | n/a | n/a |
| Professional Training Tax | n/a | n/a | n/a | n/a |
| Social Solidarity | $ 120,000.00 | n/a | n/a | n/a |
Western Sahara VAT Rates in 2023
VAT rates for Western Sahara are reviewed annually, you can use the VAT Calculator to calculate VAT due in Western Sahara or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.
Western Sahara VAT Rates| VAT Rate | VAT Description |
|---|
| 0% | VAT Exempt without credit – basic foodstuffs; newspapers and books |
| 0% | VAT Exempt with credit - Exports of goods and services; agriculture supplies; |
| 7% | Reduced Rate Public supplies of water and electricity; medicines and pharmaceuticals |
| 10% | Reduced Rate - Banking; hotel and restaurant (excluding alcohol); oil and other petroleum products |
| 14% | Reduced Rate - Domestic transportation (excluding train) |
| 20% | Standard Rate - All other suplies and goods |
Historic Tax Tables supported for Western Sahara
The following tax tables are supported by iCalculator™ EH as part of the suite of free tax tools we provide for Western Sahara.