| UAE | Saudi Arabia | Bahrain | Oman | Qatar | Kuwait | |
|---|---|---|---|---|---|---|
| Corporate Tax | 9% (note 1) | 20% (note 2) | 15% | 10% | 15% | |
| Capital Gains | 20% | 15% | 10% | 15% | ||
| Withholding Tax | 5-20% | 10% | 5% | (note 3) | ||
| Transfer Pricing | (note 4) | |||||
| Thin Capitalization | ||||||
| Country-by-Country Reporting | Pending | |||||
| Economic Substance | ||||||
| VAT | 5% | 15% | 10% | 5% | Pending | Pending |
| Customs Duty | 5% | 5% | 5% | 5% | 5% | 5% |
| Excise Tax | 50-100% | 50-100% | 50-100% | 50-100% | 50-100% | Pending |
| Social Security | ||||||
| Property Tax | 5% |
Controlled Foreign Company Rules
General Anti-Avoidance Rules (GAAR)
Personal Income Tax
Inheritance Tax
Transfer Tax
Stamp Duty
From 1 June 2023, 9% corporate tax applies to mainland businesses with taxable profits exceeding AED 375,000.
2.5% Zakat is levied on higher of adjusted net profit or net asset value for Saudi/GCC shareholders.
5% withholding tax on foreign payments, exempt with Kuwait Tax Clearance Certificate.
Related-party transactions require arm's length valuation without official methodology guidance.
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