France 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 5.2 FiScore points.

Tax France United Arab Emirates Gap
Corporate income tax headline rate 25% 9% +16.0 points
Personal income tax top bracket 0% to 45% 0% +45.0 points
VAT standard rate 20% 5% +15.0 points

Detailed schedules

Corporate income tax

France

General regime 25%
SMEs: first 42,500 euros profit Revenue < 10 M€, capital 75% held by individuals 15%

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 France page See the United Arab Emirates page