Reference
Rates & tools
Headline rates, filing rules and a VAT calculator for the six GCC states.
GCC tax rates at a glance
| Country | VAT | Corporate tax | Minimum tax |
|---|---|---|---|
| UAE | 5% | 9% above AED 375k | 15% |
| Saudi Arabia | 15% | 20% foreign share + 2.5% Zakat | — |
| Qatar | None | 10% | 15% |
| Oman | 5% | 15% | — |
| Bahrain | 10% | None (oil & gas 46%) | 15% |
| Kuwait | None | 15% (foreign entities) | 15% |
Headline rates only, for orientation. Verify every figure with the relevant authority before publishing.
Filing rules to watch
- Corporate Tax return: due within 9 months of the end of the tax period.
- Small Business Relief: last eligible tax periods end 31 December 2026.
- VAT return: due 28 days after the end of each tax period.
- VAT: monthly filing for taxable supplies above SAR 40 million a year.
- Personal income tax: applies from 1 January 2028.
VAT calculator
- Net amount
- AED 1,000.00
- VAT (5%)
- AED 50.00
- Total
- AED 1,050.00