Switzerland 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 4.5 FiScore points.

Tax Switzerland United Arab Emirates Gap
Corporate income tax headline rate 11.66% to 20.54% 9% +11.5 points
Personal income tax top bracket 0% to 51% 0% +51.0 points
VAT standard rate 7.7% 5% +2.7 points

Detailed schedules

Corporate income tax

Switzerland

Lucerne combined federal, cantonal and communal effective rate 11.66%
Zug 11.71%
Geneva 14.7%
Zurich 19.47%
Bern 20.54%
Multinational groups revenue above €750M, since 2024 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 Switzerland page See the United Arab Emirates page