Azores
5.3/10
115th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Kuwait, ahead by 3.5 FiScore points.
| Tax | Azores | Kuwait | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 14% | 15% | −1.0 points |
| Personal income tax top bracket | 0% to 36.2% | 0% | +36.2 points |
| VAT standard rate | 18% | 0% | +18.0 points |
Azores
| General regional regime | 14% |
| SMEs: first 50,000 euros of profit | 11.9% |
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% |