Isle of Man or Kosovo: which taxes less?

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

Level pegging: Isle of Man and Kosovo weigh about the same on the taxpayer.

Tax Isle of Man Kosovo Gap
Corporate income tax headline rate 0% 10% −10.0 points
Personal income tax top bracket 10% to 20% 0% to 10% +10.0 points
VAT standard rate 20% 18% +2.0 points

Detailed schedules

Corporate income tax

Isle of Man

Standard companies 0%
Deposit bank and retail banking over £500,000 profit 10%
Real estate income located on the island 20%

Kosovo

General regime 10%
Very small entities, trade flat rate on revenue, revenue under €30,000 3%
Very small entities, services flat rate on revenue 9%