{ "name": "uaecorporatetaxcalculator.com GCC Corporate Tax Comparison", "title": "GCC Corporate Tax Comparison", "url": "https://uaecorporatetaxcalculator.com/datasets/gcc-corporate-tax-comparison/", "csv": "https://uaecorporatetaxcalculator.com/datasets/gcc-corporate-tax-comparison.csv", "markdown": "https://uaecorporatetaxcalculator.com/datasets/gcc-corporate-tax-comparison/index.md", "computed_at": "2026-09-26", "license": "https://uaecorporatetaxcalculator.com/terms", "headline": "The GCC Corporate Tax Comparison carries 6 published figures read from 2 sources' own pages, from 3 to 55 percent, read 26 September 2026.", "quotes": [ "The GCC Corporate Tax Comparison carries 6 published figures read from 2 sources' own pages, from 3 to 55 percent, read 26 September 2026.", "2 of the 10 named sources read in full publish a figure; 7 publish none, read 26 September 2026.", "GCC Corporate Tax Comparison, charge corporate income tax: median 12.50 percent across 2 sources, read 26 September 2026.", "GCC Corporate Tax Comparison, charge oil and gas rate: median 35 percent across 1 source, read 26 September 2026.", "GCC Corporate Tax Comparison, charge small-enterprise rate: median 3 percent across 1 source, read 26 September 2026.", "GCC Corporate Tax Comparison, charge petroleum concession rate: median 55 percent across 1 source, read 26 September 2026.", "GCC Corporate Tax Comparison, charge withholding tax: median 10 percent across 1 source, read 26 September 2026.", "The median is unchanged since 25 September 2026 (was 12.50 percent across 6)." ], "citation": "\"uaecorporatetaxcalculator.com GCC Corporate Tax Comparison\", updated 2026-09-26, https://uaecorporatetaxcalculator.com/datasets/gcc-corporate-tax-comparison/.", "changed_since": { "since": "2026-09-25", "previous_median": 12.5, "delta": 0, "direction": "unchanged", "sentence": "The median is unchanged since 25 September 2026 (was 12.50 percent across 6)." }, "national": { "unit": "%", "n": 6, "median": 12.5, "min": 3, "max": 55, "p25": 8.25, "p75": 40, "mean": 21.3333, "units": { "%": 6 }, "published_sources": 2, "named_sources": 10, "read_sources": 10, "not_published": 7, "published_share": 0.2 }, "by_axis": { "charge": { "corporate income tax": { "%": { "n": 2, "median": 12.5, "min": 10, "max": 15, "p25": null, "p75": null, "mean": 12.5 } }, "oil and gas rate": { "%": { "n": 1, "median": 35, "min": 35, "max": 35, "p25": 35, "p75": 35, "mean": 35 } }, "small-enterprise rate": { "%": { "n": 1, "median": 3, "min": 3, "max": 3, "p25": 3, "p75": 3, "mean": 3 } }, "petroleum concession rate": { "%": { "n": 1, "median": 55, "min": 55, "max": 55, "p25": 55, "p75": 55, "mean": 55 } }, "withholding tax": { "%": { "n": 1, "median": 10, "min": 10, "max": 10, "p25": 10, "p75": 10, "mean": 10 } } } }, "rows": [ { "source": "gta.gov.qa", "url": "https://gta.gov.qa/en/laws", "figure": "10%", "value": 10, "unit": "%", "vat": null, "axis": { "charge": "corporate income tax" }, "retrieved_at": "2026-09-19", "quote": "Generally, Qatar-sourced income earned by individuals or resident corporate entities is subject to a 10% income tax rate.", "source_class": "primary-government", "text_sha256": "89fe0a446d5e1f61f7842428c5d1f3058d9892d4eb364e25f58402e54bade345" }, { "source": "gta.gov.qa", "url": "https://gta.gov.qa/en/laws", "figure": "35%", "value": 35, "unit": "%", "vat": null, "axis": { "charge": "oil and gas rate" }, "retrieved_at": "2026-09-19", "quote": "A tax rate of no less than 35% is applied to entities working in the field of oil and gas, or to which the government, ministries, or other government agencies, or public bodies or institutions are a party.", "source_class": "primary-government", "text_sha256": "89fe0a446d5e1f61f7842428c5d1f3058d9892d4eb364e25f58402e54bade345" }, { "source": "Oman Tax Authority - Tax rate", "url": "https://tms.taxoman.gov.om/portal/tax-rate", "figure": "15%", "value": 15, "unit": "%", "vat": null, "axis": { "charge": "corporate income tax" }, "retrieved_at": "2026-09-19", "quote": "15% of net taxable income", "source_class": "primary-government", "text_sha256": "75c2952597ebb630d96d7efcb02a1b7bcbef62fe3c0f57e6be7450368d149127" }, { "source": "Oman Tax Authority - Tax rate", "url": "https://tms.taxoman.gov.om/portal/tax-rate", "figure": "3%", "value": 3, "unit": "%", "vat": null, "axis": { "charge": "small-enterprise rate" }, "retrieved_at": "2026-09-19", "quote": "Small enterprises: 3% according to specific conditions (such as revenues and number of employees)", "source_class": "primary-government", "text_sha256": "75c2952597ebb630d96d7efcb02a1b7bcbef62fe3c0f57e6be7450368d149127" }, { "source": "Oman Tax Authority - Tax rate", "url": "https://tms.taxoman.gov.om/portal/tax-rate", "figure": "55%", "value": 55, "unit": "%", "vat": null, "axis": { "charge": "petroleum concession rate" }, "retrieved_at": "2026-09-19", "quote": "55% income tax, based on concession contracts with the government", "source_class": "primary-government", "text_sha256": "75c2952597ebb630d96d7efcb02a1b7bcbef62fe3c0f57e6be7450368d149127" }, { "source": "Oman Tax Authority - Tax rate", "url": "https://tms.taxoman.gov.om/portal/tax-rate", "figure": "10%", "value": 10, "unit": "%", "vat": null, "axis": { "charge": "withholding tax" }, "retrieved_at": "2026-09-19", "quote": "10% is deducted from payments made to non-residents for services, interest, or royalties", "source_class": "primary-government", "text_sha256": "75c2952597ebb630d96d7efcb02a1b7bcbef62fe3c0f57e6be7450368d149127" } ], "not_published": [ { "source": "General Tax Authority (Qatar) - Investor's guide", "url": "https://gta.gov.qa/en/investors-guide", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "Oman Tax Authority - Income tax FAQs", "url": "https://tms.taxoman.gov.om/portal/income-tax-faqs", "retrieved_at": "2026-09-19", "reason": "every candidate on the page was refused" }, { "source": "ZATCA (Saudi Arabia) - Implementing Regulations of the Income Tax Law", "url": "https://zatca.gov.sa/en/RulesRegulations/Taxes/Pages/IncomeTaxlaw.aspx", "retrieved_at": "2026-09-19", "reason": "read in full and no accepted figure on the page" }, { "source": "ZATCA (Saudi Arabia) - Income Tax", "url": "https://zatca.gov.sa/en/Pages/IncomeTax.aspx", "retrieved_at": "2026-09-19", "reason": "read in full and no accepted figure on the page" }, { "source": "ZATCA (Saudi Arabia) - 'At what tax rate is the income tax imposed with respect to the tax base?'", "url": "https://zatca.gov.sa/en/HelpCenter/FAQs/Pages/FAQ_148.aspx", "retrieved_at": "2026-09-19", "reason": "read in full and no accepted figure on the page" }, { "source": "ZATCA (Saudi Arabia) - Submit Corporate Income Tax (CIT) return", "url": "https://zatca.gov.sa/en/eServices/Pages/eservices-032.aspx", "retrieved_at": "2026-09-19", "reason": "read in full and no accepted figure on the page" }, { "source": "National Bureau for Revenue (Bahrain)", "url": "https://www.nbr.gov.bh/", "retrieved_at": "2026-09-19", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://gta.gov.qa/en/laws", "label": "General Tax Authority (Qatar) - Laws", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://gta.gov.qa/en/investors-guide", "label": "General Tax Authority (Qatar) - Investor's guide", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://tms.taxoman.gov.om/portal/tax-rate", "label": "Oman Tax Authority - Tax rate", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://tms.taxoman.gov.om/portal/income-tax-faqs", "label": "Oman Tax Authority - Income tax FAQs", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://zatca.gov.sa/en/RulesRegulations/Taxes/Pages/IncomeTaxlaw.aspx", "label": "ZATCA (Saudi Arabia) - Implementing Regulations of the Income Tax Law", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://zatca.gov.sa/en/Pages/IncomeTax.aspx", "label": "ZATCA (Saudi Arabia) - Income Tax", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://zatca.gov.sa/en/HelpCenter/FAQs/Pages/FAQ_148.aspx", "label": "ZATCA (Saudi Arabia) - 'At what tax rate is the income tax imposed with respect to the tax base?'", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://zatca.gov.sa/en/eServices/Pages/eservices-032.aspx", "label": "ZATCA (Saudi Arabia) - Submit Corporate Income Tax (CIT) return", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.nbr.gov.bh/", "label": "National Bureau for Revenue (Bahrain)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://gta.gov.qa/en/laws", "label": "gta.gov.qa", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through the estate's fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 2 of the 10 named sources that could be read published a usable figure; 7 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in % (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 12 candidate sentence(s) were refused by a reviewer with the reason recorded. Derivation as chartered: one row per GCC state per charge - headline corporate income tax, any small-enterprise rate, zakat where it stands beside the tax, and the 15% domestic minimum top-up tax where the state has enacted one - each quoted from that state's own authority with the law that sets it; the derivation is the SAME profit priced in all six states at once with the UAE line beside it, which is the comparison the buyer of a UAE calculator is actually making and which no single authority publishes, plus a publication map showing which of the six publish a rate in readable English at all", "embed": "

3 to 55 percent

6 published figures, GCC Corporate Tax Comparison, across 2 sources, read 26 September 2026

Source: uaecorporatetaxcalculator.com GCC Corporate Tax Comparison
" }