Azores or U.S. Virgin Islands: which taxes less?

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

Lighter: Azores, ahead by 0.9 FiScore point.

Tax Azores U.S. Virgin Islands Gap
Corporate income tax headline rate 14% 21% to 23.1% −9.1 points
Personal income tax top bracket 0% to 36.2% 10% to 37% −0.8 points
VAT standard rate 18% 20% −2.0 points

Detailed schedules

Corporate income tax

Azores

General regional regime 14%
SMEs: first 50,000 euros of profit 11.9%

U.S. Virgin Islands

n/a