Corporate tax rate is rarely the only factor in a market entry decision, but it’s often the first number a finance team asks for. Here is a direct comparison across our core markets, current as of 2026 — always verify against official sources before finalizing an investment decision.
UAE
0% on taxable income up to AED 375,000, 9% above that threshold — among the lowest headline rates globally. Full detail in our UAE & GCC guide.
Turkey
25% standard corporate income tax rate, applied to net profits regardless of foreign ownership, with free zone exemptions available for qualifying export-oriented income. Full detail in our Turkey guide.
Saudi Arabia
20% standard corporate tax rate for foreign-owned businesses, with a separate Zakat regime applying to Saudi and GCC-owned entities — a structurally different system foreign investors should understand distinctly from the UAE’s approach.
Kazakhstan
20% standard corporate income tax rate, with incentives available through the AIFC framework for qualifying financial and technology activities, detailed in our Central Asia guide.
Georgia
15% standard corporate tax rate, among the most competitive in our coverage, with a distinctive feature: tax is generally due only on distributed profits, not retained earnings, detailed in our Caucasus guide.
Why Headline Rate Isn’t the Full Picture
VAT rates, withholding tax on repatriated profits, and free zone or special regime exemptions all affect the real total tax burden, meaning headline corporate rate alone is an incomplete basis for comparing markets.
Using Tax Data in Your Planning
We help clients understand the full tax picture, not just headline rates, as part of market entry planning. Explore our services or book a discovery call.
Rates current as of 2026 and subject to change. Always verify with qualified tax professionals before finalizing decisions.
Frequently Asked Questions
Which market in our coverage has the lowest corporate tax rate?
The UAE, with 0% on taxable income up to AED 375,000 and 9% above that threshold, among the lowest headline rates globally.
What is distinctive about Georgia’s corporate tax system?
Georgia generally taxes only distributed profits, not retained earnings, alongside a competitive 15% standard rate.
Is headline corporate tax rate enough to compare markets?
No. VAT rates, withholding tax on repatriated profits, and free zone exemptions all affect the real total tax burden, making headline rate alone an incomplete comparison basis.