Marshall Islands 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 0.2 FiScore point.

Tax Marshall Islands United Arab Emirates Gap
Corporate income tax headline rate 3% 9% −6.0 points
Personal income tax top bracket 0% to 12% 0% +12.0 points
VAT standard rate 4% 5% −1.0 points

Detailed schedules

Corporate income tax

Marshall Islands

Revenue over $10,000 USD base: revenue 3%
Revenue up to $10,000 USD 0.8%
Non-resident companies on Marshallese-source income 10%

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 Marshall Islands page See the United Arab Emirates page