Azores
5.3/10
106th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: United Arab Emirates, ahead by 3.6 FiScore points.
5.3/10
106th of 217
8.9/10
11th of 217
| Tax | Azores | United Arab Emirates | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 14% | 9% | +5.0 points |
| Personal income tax top bracket | 0% to 36.2% | 0% | +36.2 points |
| VAT standard rate | 18% | 5% | +13.0 points |
Azores
| General regional regime | 14% |
| SMEs: first 50,000 euros of profit | 11.9% |
United Arab Emirates
| Profit up to AED 375,000 | 0% |
| Profit above AED 375,000 | 9% |
| Multinational groups revenue above €750M, since 2025 | 15% |