Estonia
5.4/10
90th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Oman, ahead by 3.1 FiScore points.
| Tax | Estonia | Oman | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 22% | 15% | +7.0 points |
| Personal income tax top bracket | 22% | 0% | +22.0 points |
| VAT standard rate | 20% | 5% | +15.0 points |
Estonia
| Distributed profits 22/78 of net amount paid | 22% |
| Reinvested profits deferred taxation with no time limit | 0% |
Oman
| General regime | 15% |
| Small businesses subject to capital and staff conditions | 3% |