# 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.

UAE Corporate Tax Calculator · https://uaecorporatetaxcalculator.com/datasets/gcc-corporate-tax-comparison/ · computed 2026-09-26

**Median of the published figures:** 12.5 % (range 3 to 55 %; 6 sources with a figure; 2 of 10 sources read publish one).

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.

| Source | Figure | Breakdown | Read |
|---|---|---|---|
| [Oman Tax Authority - Tax rate](https://tms.taxoman.gov.om/portal/tax-rate) | 55 % | petroleum concession rate | 2026-09-19 |
| [gta.gov.qa](https://gta.gov.qa/en/laws) | 35 % | oil and gas rate | 2026-09-19 |
| [Oman Tax Authority - Tax rate](https://tms.taxoman.gov.om/portal/tax-rate) | 15 % | corporate income tax | 2026-09-19 |
| [gta.gov.qa](https://gta.gov.qa/en/laws) | 10 % | corporate income tax | 2026-09-19 |
| [Oman Tax Authority - Tax rate](https://tms.taxoman.gov.om/portal/tax-rate) | 10 % | withholding tax | 2026-09-19 |
| [Oman Tax Authority - Tax rate](https://tms.taxoman.gov.om/portal/tax-rate) | 3 % | small-enterprise rate | 2026-09-19 |

## The sentence each figure was read from (6)

- [Oman Tax Authority - Tax rate](https://tms.taxoman.gov.om/portal/tax-rate), read 2026-09-19: "55% income tax, based on concession contracts with the government"
- [gta.gov.qa](https://gta.gov.qa/en/laws), 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](https://tms.taxoman.gov.om/portal/tax-rate), read 2026-09-19: "15% of net taxable income"
- [gta.gov.qa](https://gta.gov.qa/en/laws), 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](https://tms.taxoman.gov.om/portal/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](https://tms.taxoman.gov.om/portal/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

- [General Tax Authority (Qatar) - Investor's guide](https://gta.gov.qa/en/investors-guide), read 2026-09-12: read in full and no accepted figure on the page
- [Oman Tax Authority - Income tax FAQs](https://tms.taxoman.gov.om/portal/income-tax-faqs), read 2026-09-19: every candidate on the page was refused
- [ZATCA (Saudi Arabia) - Implementing Regulations of the Income Tax Law](https://zatca.gov.sa/en/RulesRegulations/Taxes/Pages/IncomeTaxlaw.aspx), read 2026-09-19: read in full and no accepted figure on the page
- [ZATCA (Saudi Arabia) - Income Tax](https://zatca.gov.sa/en/Pages/IncomeTax.aspx), 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?'](https://zatca.gov.sa/en/HelpCenter/FAQs/Pages/FAQ_148.aspx), read 2026-09-19: read in full and no accepted figure on the page
- [ZATCA (Saudi Arabia) - Submit Corporate Income Tax (CIT) return](https://zatca.gov.sa/en/eServices/Pages/eservices-032.aspx), read 2026-09-19: read in full and no accepted figure on the page
- [National Bureau for Revenue (Bahrain)](https://www.nbr.gov.bh/), 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

## Sources

- [General Tax Authority (Qatar) - Laws](https://gta.gov.qa/en/laws) (the publisher's own terms; quoted for reporting and comment)
- [General Tax Authority (Qatar) - Investor's guide](https://gta.gov.qa/en/investors-guide) (the publisher's own terms; quoted for reporting and comment)
- [Oman Tax Authority - Tax rate](https://tms.taxoman.gov.om/portal/tax-rate) (the publisher's own terms; quoted for reporting and comment)
- [Oman Tax Authority - Income tax FAQs](https://tms.taxoman.gov.om/portal/income-tax-faqs) (the publisher's own terms; quoted for reporting and comment)
- [ZATCA (Saudi Arabia) - Implementing Regulations of the Income Tax Law](https://zatca.gov.sa/en/RulesRegulations/Taxes/Pages/IncomeTaxlaw.aspx) (the publisher's own terms; quoted for reporting and comment)
- [ZATCA (Saudi Arabia) - Income Tax](https://zatca.gov.sa/en/Pages/IncomeTax.aspx) (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?'](https://zatca.gov.sa/en/HelpCenter/FAQs/Pages/FAQ_148.aspx) (the publisher's own terms; quoted for reporting and comment)
- [ZATCA (Saudi Arabia) - Submit Corporate Income Tax (CIT) return](https://zatca.gov.sa/en/eServices/Pages/eservices-032.aspx) (the publisher's own terms; quoted for reporting and comment)
- [National Bureau for Revenue (Bahrain)](https://www.nbr.gov.bh/) (the publisher's own terms; quoted for reporting and comment)
- [gta.gov.qa](https://gta.gov.qa/en/laws) (the publisher's own terms; quoted for reporting and comment)

## Cite or embed

- 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/.

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