Top income tax
None
None system
Corporate tax
None
VAT/GST
None
standard rate
Tax residency
—
Western Sahara tax profile
Data year: 2026
- Tax system
- None Western Sahara has no internationally recognised sovereign tax administration. In the roughly 80% of the territory administered by Morocco (Laâyoune-Sakia El Hamra and Dakhla-Oued Ed-Dahab regions), the Moroccan Code général des impôts and DGI apply as in mainland Morocco; use the Morocco (`MA`) tax profile for rates, brackets and filing rules. The Sahrawi Arab Democratic Republic constitution envisages finance and tax legislation, but Polisario-controlled areas and the Tindouf refugee camps do not operate an enforceable national tax system in practice.
- Top PIT rate
- No Income Tax
- Corporate tax rate
- No Corporate Tax
- VAT/GST
- No VAT/GST
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- Rate not recorded
- Social security (employer)
- Rate not recorded
- Dividend withholding
- Rate not recorded
- Interest withholding
- Rate not recorded
- Royalty withholding
- Rate not recorded
- Treaty count
- Treaty count not recorded
Tax residency
- Residency rules
- No Western Sahara–specific tax residency test. Where Moroccan law applies, Morocco’s 183-day and centre-of-interests tests govern (see `MA` profile).
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
Sources
- DGI — Moroccan tax system (English) (accessed Oct 9, 2026) Official summary of Moroccan state taxes administered nationwide by DGI; basis for de facto taxation in Moroccan-administered Western Sahara.
- PwC Worldwide Tax Summaries — Morocco (accessed Oct 9, 2026) Cross-check of Moroccan PIT, CIT, VAT and withholding where Moroccan law applies; no separate PwC chapter for Western Sahara.
- Middle East Institute — Western Sahara backgrounder (accessed Oct 9, 2026) Territorial division, application of Moroccan law in administered areas, and investment incentives in the southern provinces.