Cyprus or Kuwait: which taxes less?

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

Lighter: Kuwait, ahead by 1.3 FiScore point.

Tax Cyprus Kuwait Gap
Corporate income tax headline rate 15% 15% Same rate
Personal income tax top bracket 0% to 35% 0% +35.0 points
VAT standard rate 19% 0% +19.0 points

Detailed schedules

Corporate income tax

Cyprus

General regime since 1 January 2026 15%
Eligible intellectual property income IP Box regime 2.5%

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%
See the Cyprus page See the Kuwait page