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Regional Jurisdictions

GCC Country Intelligence Portals

Select a Gulf Cooperation Council member state to access dedicated country tax frameworks, statutory legislation, authority circulars, Doing Business guides, and specialized intelligence.

Saudi Arabia

المملكة العربية السعودية

Corporate Income Tax (20%), Zakat (2.5%), VAT (15%), and Real Estate Transaction Tax (RETT 5%) governed by ZATCA.

Corporate Tax 20%
Standard VAT 15%
Withholding 5% – 20%
Zakat 2.5%
Regulatory Authority: Zakat, Tax and Customs Authority (ZATCA)

United Arab Emirates

الإمارات العربية المتحدة

Federal Corporate Tax (9%), Value Added Tax (5%), Free Zone qualifying regimes, and transfer pricing oversight by FTA.

Corporate Tax 9%
Standard VAT 5%
Withholding 0%
Zakat N/A
Regulatory Authority: Federal Tax Authority (FTA)

Qatar

دولة قطر

Corporate Income Tax (10%), Qatar Financial Centre (QFC) concessions, and withholding tax regimes administered by GTA.

Corporate Tax 10%
Standard VAT Draft Pending
Withholding 5%
Zakat N/A
Regulatory Authority: General Tax Authority (GTA)

Kuwait

دولة الكويت

Income Tax on foreign corporate entities (15%), National Labour Support Tax (NLST), and Zakat under Ministry of Finance.

Corporate Tax 15%
Standard VAT Pending
Withholding 5% Retention
Zakat 1%
Regulatory Authority: Ministry of Finance - Tax Administration

Oman

سلطنة عمان

Corporate Income Tax (15%), Value Added Tax (5%), withholding taxes, and upcoming tax reforms governed by Oman Tax Authority.

Corporate Tax 15%
Standard VAT 5%
Withholding 10%
Zakat N/A
Regulatory Authority: Oman Tax Authority (OTA)

Bahrain

مملكة البحرين

Standard VAT rate (10%), domestic minimum top-up taxation (DMTT / Pillar 2), and specialized hydrocarbon taxes managed by NBR.

Corporate Tax 0% / 15% DMTT
Standard VAT 10%
Withholding 0%
Zakat N/A
Regulatory Authority: National Bureau for Revenue (NBR)