It is difficult to imagine an easier place tax-wise than Kuwait.

Generally, individuals (which makes no distinction between Kuwaiti and foreign nationals) and Kuwaiti companies are not subject to taxes on income. 

No tax is currently being imposed on Kuwaiti companies wholly owned by Kuwaiti Nationals and companies incorporated in the Gulf Coast Countries (GCC) entirely owned by the GCC nationals. Kuwaiti companies incorporated outside Kuwait including GCC are considered subject to tax in Kuwait.

However, a foreign corporate body engaged in business and trade activities in Kuwait is subject to income tax.  The tax rates range from 5% to 55%, applied progressively to income brackets.