Gcc corporate tax rates: GCC Corporate Tax Comparison
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.
The median is unchanged since 25 September 2026 (was 12.50 percent across 6).
By charge
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| charge corporate income tax | 12.5 % | 10 to 15 % | 2 |
| charge oil and gas rate | 35 % | 35 to 35 % | 1 |
| charge small-enterprise rate | 3 % | 3 to 3 % | 1 |
| charge petroleum concession rate | 55 % | 55 to 55 % | 1 |
| charge withholding tax | 10 % | 10 to 10 % | 1 |
Every figure, with its source
One row per source: the figure the source's own page publishes, the page, and the day it was read. A figure that is not on a page we read is not on this one.
| Source | Figure | Breakdown | Read |
|---|---|---|---|
| Oman Tax Authority - Tax rate | 55 % | petroleum concession rate | 2026-09-19 |
| gta.gov.qa | 35 % | oil and gas rate | 2026-09-19 |
| Oman Tax Authority - Tax rate | 15 % | corporate income tax | 2026-09-19 |
| gta.gov.qa | 10 % | corporate income tax | 2026-09-19 |
| Oman Tax Authority - Tax rate | 10 % | withholding tax | 2026-09-19 |
| Oman Tax Authority - Tax rate | 3 % | small-enterprise rate | 2026-09-19 |
The sentence each figure was read from (6)
- Oman Tax Authority - Tax rate, read 2026-09-19:
55% income tax, based on concession contracts with the government
- gta.gov.qa, read 2026-09-19:
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.
- Oman Tax Authority - Tax rate, read 2026-09-19:
15% of net taxable income
- gta.gov.qa, read 2026-09-19:
Generally, Qatar-sourced income earned by individuals or resident corporate entities is subject to a 10% income tax rate.
- Oman Tax Authority - Tax rate, read 2026-09-19:
10% is deducted from payments made to non-residents for services, interest, or royalties
- Oman Tax Authority - Tax rate, read 2026-09-19:
Small enterprises: 3% according to specific conditions (such as revenues and number of employees)
Read in full, publishes no figure
7 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- General Tax Authority (Qatar) - Investor's guide, read 2026-09-12: read in full and no accepted figure on the page
- Oman Tax Authority - Income tax FAQs, read 2026-09-19: every candidate on the page was refused
- ZATCA (Saudi Arabia) - Implementing Regulations of the Income Tax Law, read 2026-09-19: read in full and no accepted figure on the page
- ZATCA (Saudi Arabia) - Income Tax, read 2026-09-19: read in full and no accepted figure on the page
- ZATCA (Saudi Arabia) - 'At what tax rate is the income tax imposed with respect to the tax base?', read 2026-09-19: read in full and no accepted figure on the page
- ZATCA (Saudi Arabia) - Submit Corporate Income Tax (CIT) return, read 2026-09-19: read in full and no accepted figure on the page
- National Bureau for Revenue (Bahrain), read 2026-09-19: read in full and no accepted figure on the page
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
12 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (10)
- General Tax Authority (Qatar) - Laws (the publisher's own terms; quoted for reporting and comment)
- General Tax Authority (Qatar) - Investor's guide (the publisher's own terms; quoted for reporting and comment)
- Oman Tax Authority - Tax rate (the publisher's own terms; quoted for reporting and comment)
- Oman Tax Authority - Income tax FAQs (the publisher's own terms; quoted for reporting and comment)
- ZATCA (Saudi Arabia) - Implementing Regulations of the Income Tax Law (the publisher's own terms; quoted for reporting and comment)
- ZATCA (Saudi Arabia) - Income Tax (the publisher's own terms; quoted for reporting and comment)
- ZATCA (Saudi Arabia) - 'At what tax rate is the income tax imposed with respect to the tax base?' (the publisher's own terms; quoted for reporting and comment)
- ZATCA (Saudi Arabia) - Submit Corporate Income Tax (CIT) return (the publisher's own terms; quoted for reporting and comment)
- National Bureau for Revenue (Bahrain) (the publisher's own terms; quoted for reporting and comment)
- gta.gov.qa (the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
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).
Cite as: "uaecorporatetaxcalculator.com GCC Corporate Tax Comparison", updated 2026-09-26, https://uaecorporatetaxcalculator.com/datasets/gcc-corporate-tax-comparison/.
Download the CSV (6 rows, computed 2026-09-26)