Estonia 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 3.5 FiScore points.

Tax Estonia United Arab Emirates Gap
Corporate income tax headline rate 22% 9% +13.0 points
Personal income tax top bracket 22% 0% +22.0 points
VAT standard rate 20% 5% +15.0 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%

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 Estonia page See the United Arab Emirates page