Kuwait
8.8/10
15th of 217
Both tax systems side by side, headline rates and the gap between them.
Level pegging: Kuwait and United Arab Emirates weigh about the same on the taxpayer.
8.8/10
15th of 217
8.9/10
14th of 217
| Tax | Kuwait | United Arab Emirates | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 15% | 9% | +6.0 points |
| Personal income tax top bracket | 0% | 0% | Same rate |
| VAT standard rate | 0% | 5% | −5.0 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% |
United Arab Emirates
| Profit up to AED 375,000 | 0% |
| Profit above AED 375,000 | 9% |
| Multinational groups revenue above €750M, since 2025 | 15% |