Les Pays à Faible Impôt sur le Revenu

IR marginal max.

0%

Impôt sociétés

9%

No personal income tax and no general capital-gains tax on individuals; gains realised at business level are generally within the 9% corporate tax (from 2023-06, taxable profit >AED 375k).

IR marginal max.

0%

Impôt sociétés

20%

No general capital-gains tax on individuals; gains realised by companies and some non-resident disposals may be taxed at 20%.

IR marginal max.

0%

Impôt sociétés

10%

No general capital-gains tax on individuals; gains realised by companies are generally taxed under the 10% corporate income tax.

IR marginal max.

0%

Impôt sociétés

0%

No personal/corp income tax (ex-oil/gas); 2025 onwards 15% corp tax on large MNEs (Pillar 2) only.

IR marginal max.

15%

Impôt sociétés

9%

15% flat tax; 9% corp tax — lowest in EU.

IR marginal max.

16%

Impôt sociétés

16.5%

Salaries tax capped by the two-tier standard rate 15%/16% (progressive 2–17% if lower) — top earners pay 16%. Territorial source; no CGT, no estate tax, no sales tax.

IR marginal max.

22%

Impôt sociétés

22%

Corporate tax is charged on DISTRIBUTED profit only — retained profit is generally untaxed; the e-Residency programme supports remote setup.

IR marginal max.

23%

Impôt sociétés

21%

IR marginal max.

24%

Impôt sociétés

17%

No general capital-gains tax, but gains that are trading in nature can still be taxable. Dividends exempt (single-tier); foreign-source income exempt under conditions.

IR marginal max.

27.5%

Impôt sociétés

34%

IR marginal max.

32%

Impôt sociétés

19%

IR marginal max.

32.55%

Impôt sociétés

16.1%

No single capital-gains rate: gains on privately held movable property (listed shares included) are generally exempt, gains on real property are taxed at cantonal level, and an investor reclassified as a professional securities dealer is taxed on income. Federal + cantonal + communal layers, so the combined burden varies by canton.

IR marginal max.

35%

Impôt sociétés

20%

Capital gains are generally taxed as ordinary personal or corporate income — there is no separate capital-gains tax; gains on SET-listed shares can be exempt for individuals. Foreign income taxed on remittance (2024 change).

IR marginal max.

35%

Impôt sociétés

30%

IR marginal max.

39%

Impôt sociétés

28%

No comprehensive capital-gains tax, but property sold inside the 2-year bright-line period is taxed and offshore equity falls under the FIF rules.