Antigua and Barbuda
7/10
51th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Kuwait, ahead by 1.8 FiScore point.
7/10
51th of 217
8.8/10
15th of 217
| Tax | Antigua and Barbuda | Kuwait | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 25% | 15% | +10.0 points |
| Personal income tax top bracket | 0% | 0% | Same rate |
| VAT standard rate | 15% | 0% | +15.0 points |
Antigua and Barbuda
| General regime | 25% |
| Banks, insurance, oil, telecommunications 10% to 22.5% depending on sector | n/a |
Kuwait
| Foreign-owned companies on foreign profit share | 15% |
| Gulf companies 1% zakat and specific contributions | 0% |
| Multinational groups revenue over €750 M, from 2025 | 15% |