Portugal 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 5.2 FiScore points.

Tax Portugal United Arab Emirates Gap
Corporate income tax headline rate 19% 9% +10.0 points
Personal income tax top bracket 14.5% to 48% 0% +48.0 points
VAT standard rate 23% 5% +18.0 points

Detailed schedules

Corporate income tax

Portugal

General regime 18% in 2027, 17% in 2028 19%
SMEs: first €50,000 of profit 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 Portugal page See the United Arab Emirates page