Estonia or Kuwait: which taxes less?

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

Lighter: Kuwait, ahead by 3.6 FiScore points.

Tax Estonia Kuwait Gap
Corporate income tax headline rate 22% 15% +7.0 points
Personal income tax top bracket 22% 0% +22.0 points
VAT standard rate 24% 0% +24.0 points

Detailed schedules

Corporate income tax

Estonia

Distributed profits 22/78 of net amount paid 22%
Reinvested profits deferred taxation with no time limit 0%

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 Estonia page See the Kuwait page