Liechtenstein or United Arab Emirates: which taxes less?

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

Lighter: United Arab Emirates, ahead by 1.9 FiScore point.

Tax Liechtenstein United Arab Emirates Gap
Corporate income tax headline rate 12.5% 9% +3.5 points
Personal income tax top bracket 2.5% to 22.4% 0% +22.4 points
VAT standard rate 7.7% 5% +2.7 points

Detailed schedules

Corporate income tax

Liechtenstein

General regime minimum annual tax of CHF 1,800 12.5%
Multinational groups revenue over €750 M, from 2024 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%
See the Liechtenstein page See the United Arab Emirates page