Niue or United Arab Emirates: which taxes less?

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

Lighter: Niue, ahead by 0.3 FiScore point.

Niue

9.2/10

9th of 217

Tax Niue United Arab Emirates Gap
Corporate income tax headline rate 0% 9% −9.0 points
Personal income tax top bracket 0% 0% Same rate
VAT standard rate 12.5% 5% +7.5 points

Detailed schedules

Corporate income tax

Niue

n/a

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 Niue page See the United Arab Emirates page