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Low Rate

Low Rate Countries

Countries with low but non-zero tax rates. These jurisdictions offer competitive tax rates while maintaining modern infrastructure and services.

14 countries in this category

14
Total Countries
84
Avg Personal Score
88
Avg Business Score
100
Top Score
🇦🇪#1

United Arab Emirates

Middle East

Personal: 100
Business: 92
Top rate: 0%
🇶🇦#2

Qatar

Middle East

Personal: 100
Business: 88
Top rate: 0%
🇭🇰#3

Hong Kong

Asia

Personal: 90
Business: 88
Top rate: 17%
🇸🇬#4

Singapore

Asia

Personal: 85
Business: 88
Top rate: 24%
🇧🇬#5

Bulgaria

Europe

Personal: 85
Business: 88
Top rate: 10%
🇬🇪#6

Georgia

Europe

Personal: 82
Business: 85
Top rate: 20%
🇭🇺#7

Hungary

Europe

Personal: 82
Business: 92
Top rate: 15%
🇲🇹#8

Malta

Europe

Personal: 82
Business: 88
Top rate: 35%
🇲🇺#9

Mauritius

Africa

Personal: 82
Business: 85
Top rate: 20%
🇨🇾#10

Cyprus

Europe

Personal: 80
Business: 85
Top rate: 35%
🇬🇮#11

Gibraltar

Europe

Personal: 80
Business: 85
Top rate: 25%
🇪🇪#12

Estonia

Europe

Personal: 78
Business: 88
Top rate: 22%
🇨🇭#13

Switzerland

Europe

Personal: 78
Business: 85
Top rate: 11.5-36%%
🇮🇪#14

Ireland

Europe

Personal: 65
Business: 90
Top rate: 40%

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