Kuwait
8.8/10
15th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Kuwait, ahead by 4.4 FiScore points.
8.8/10
15th of 217
4.4/10
151th of 217
| Tax | Kuwait | Switzerland | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 15% | 11.66% to 20.54% | −5.5 points |
| Personal income tax top bracket | 0% | 0% to 51% | −51.0 points |
| VAT standard rate | 0% | 8.1% | −8.1 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% |
Switzerland
| Lucerne combined federal, cantonal and communal effective rate | 11.66% |
| Zug | 11.71% |
| Geneva | 14.7% |
| Zurich | 19.47% |
| Bern | 20.54% |
| Multinational groups revenue above €750M, since 2024 | 15% |