Kuwait
8.8/10
15th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Kuwait, ahead by 5.1 FiScore points.
| Tax | Kuwait | Portugal | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 15% | 19% | −4.0 points |
| Personal income tax top bracket | 0% | 12.5% to 48% | −48.0 points |
| VAT standard rate | 0% | 23% | −23.0 points |
Kuwait
| Foreign-owned companies on foreign profit share | 15% |
| Gulf companies 1% zakat and specific contributions | 0% |
| Multinational groups revenue over €750 M, from 2025 | 15% |
Portugal
| General regime 18% in 2027, 17% in 2028 | 19% |
| SMEs: first €50,000 of profit | 15% |