Kuwait
8.8/10
15th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Kuwait, ahead by 1.4 FiScore point.
8.8/10
15th of 217
7.4/10
37th of 217
| Tax | Kuwait | Saudi Arabia | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 15% | 20% | −5.0 points |
| Personal income tax top bracket | 0% | 0% | Same rate |
| VAT standard rate | 0% | 15% | −15.0 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% |
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 |