Belarus 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 3 FiScore points.

Tax Belarus United Arab Emirates Gap
Corporate income tax headline rate 20% 9% +11.0 points
Personal income tax top bracket 13% to 17% 0% +17.0 points
VAT standard rate 20% 5% +15.0 points

Detailed schedules

Corporate income tax

Belarus

Tax base up to 25 million BYN 20%
Tax base over 25 million BYN since 2024 25%

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 Belarus page See the United Arab Emirates page