Cyprus 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 3.7 FiScore points.

Tax Cyprus United Arab Emirates Gap
Corporate income tax headline rate 15% 9% +6.0 points
Personal income tax top bracket 0% to 35% 0% +35.0 points
VAT standard rate 19% 5% +14.0 points

Detailed schedules

Corporate income tax

Cyprus

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

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 Cyprus page See the United Arab Emirates page