Kosovo or Saudi Arabia: which taxes less?

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

Level pegging: Kosovo and Saudi Arabia weigh about the same on the taxpayer.

Tax Kosovo Saudi Arabia Gap
Corporate income tax headline rate 10% 20% −10.0 points
Personal income tax top bracket 0% to 10% 0% +10.0 points
VAT standard rate 18% 15% +3.0 points

Detailed schedules

Corporate income tax

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%

Saudi Arabia

Share of profit for foreign partners 20%
Share for Saudi or Gulf partners zakat, based on equity 2.5%
Oil and gas up to 85% depending on concession n/a