United Arab Emirates or Vanuatu: which taxes less?

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

Lighter: Vanuatu, ahead by 0.3 FiScore point.

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

Detailed schedules

Corporate income tax

United Arab Emirates

Profit up to AED 375,000 0%
Profit above AED 375,000 9%
Multinational groups revenue above €750M, since 2025 15%

Vanuatu

n/a

See the United Arab Emirates page See the Vanuatu page