Antigua and Barbuda or United Arab Emirates: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Lighter: United Arab Emirates, ahead by 1.9 FiScore point.

Tax Antigua and Barbuda United Arab Emirates Gap
Corporate income tax headline rate 25% 9% +16.0 points
Personal income tax top bracket 0% 0% Same rate
VAT standard rate 15% 5% +10.0 points

Detailed schedules

Corporate income tax

Antigua and Barbuda

General regime 25%
Banks, insurance, oil, telecommunications 10% to 22.5% depending on sector n/a

United Arab Emirates

Profit up to AED 375,000 0%
Profit above AED 375,000 9%
Multinational groups revenue above €750M, since 2025 15%
See the Antigua and Barbuda page See the United Arab Emirates page