Oman
8.5/10
16th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Oman, ahead by 4.8 FiScore points.
| Tax | Oman | Portugal | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 15% | 19% | −4.0 points |
| Personal income tax top bracket | 0% | 14.5% to 48% | −48.0 points |
| VAT standard rate | 5% | 23% | −18.0 points |
Oman
| General regime | 15% |
| Small businesses subject to capital and staff conditions | 3% |
Portugal
| General regime 18% in 2027, 17% in 2028 | 19% |
| SMEs: first €50,000 of profit | 15% |