Saudi Arabia 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 1.5 FiScore point.

Tax Saudi Arabia United Arab Emirates Gap
Corporate income tax headline rate 20% 9% +11.0 points
Personal income tax top bracket 0% 0% Same rate
VAT standard rate 15% 5% +10.0 points

Detailed schedules

Corporate income tax

Saudi Arabia

Share of profit for foreign partners 20%
Share for Saudi or Gulf partners zakat, based on equity 2.5%
Oil and gas up to 85% depending on concession 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 Saudi Arabia page See the United Arab Emirates page