The Gulf at a glance
GCC Corporate Tax Comparison
Headline corporate tax rates across the Gulf — the UAE remains the most competitive of the data we track.
Source: FTA, ZATCA, Qatar MoF. Bahrain & Kuwait rates not yet in our dataset.
GCC Indicator Table
| Indicator | Value | Country | Period | Trend | Source |
|---|---|---|---|---|---|
| Tax | |||||
| Qatar Corporate Tax | 10% | Qatar | 2025 | ▬ stable | Qatar MoF |
| Saudi Arabia Corporate Tax | 20% | KSA | 2025 | ▬ stable | ZATCA |
| Double Taxation Treaties | 137 | UAE | 2025 | ▲ up | UAE MoF |
| UAE VAT Rate | 5% | UAE | 2025 | ▬ stable | UAE FTA |
| UAE Corporate Tax Rate | 9% | UAE | 2025 | ▲ up | UAE FTA |
| UAE Personal Income Tax | 0% | UAE | 2025 | ▬ stable | UAE FTA |
| Economy | |||||
| UAE Nationalities Resident | 190 | UAE | 2024 | ▲ up | Dubai Statistics Centre |
| DIFC Assets Under Management | $500B | UAE | 2024 | ▲ up | DIFC Authority |
| UAE FDI Inflows | $27B | UAE | 2024 | ▲ up | UNCTAD |
| Dubai GDP Growth | 3.4% | UAE | 2024 | ▲ up | Dubai Statistics Centre |
| GCC Combined GDP | $3.6T | GCC | 2024 | ▲ up | IMF |
| Trade | |||||
| UAE Free Zones Count | 45+ | UAE | 2025 | ▲ up | Ministry of Economy |
UAE Free Zones
Filter by emirate and tier, sort by setup cost, and tick up to three zones to compare them side by side.
RAKEZ
ValueBudget SME, Light Manufacturing
IFZA
GrowthStartups, Consulting, E-commerce
Dubai Silicon Oasis
GrowthTechnology, IT, Electronics
DMCC
MidCommodities, Gold, Crypto, Gems
Dubai Healthcare City
MidMedical, Pharma, Wellness
JAFZA
MidLogistics, Manufacturing, Trade
KIZAD
MidHeavy Industry, Manufacturing, Logistics
ADGM
PremiumFinance, Family Offices, Asset Management
DIFC
PremiumFinance, Fintech, Professional Services
Saudi Vision 2030
A $3.2 trillion transformation reshaping the largest economy in the Gulf — and the clearest map yet for foreign firms entering the Kingdom.
UAE vs Saudi vs Qatar
Corporate tax figures are drawn from our market dataset (FTA / ZATCA / Qatar MoF); VAT and ownership reflect current official rates.
| Measure | UAE★ Recommended | Saudi Arabia | Qatar |
|---|---|---|---|
| Corporate tax | 9% | 20% | 10% |
| VAT | 5% | 15% | None |
| Foreign ownership | 100% | 100% | 100% |
| Headline residency | Golden Visa (10 yr) | Premium Residency | Investor residency |
Indicators and free-zone data are compiled from the official legal sources and data feeds below. Last updated 8 June 2026.
- UAE VAT — Refund for UAE Nationals Building New Residences Jun 2026 →
- UAE VAT — Tax Groups Guide →
- UAE VAT — Taxable Person Guide Jun 2018 →
- UAE VAT — Real Estate Guide (VATGRE1) Apr 2021 →
- UAE VAT — Profit Margin Scheme Guide Jan 2026 →
- UAE VAT — Insurance Guide (VATGIN) Sep 2018 →
- UAE VAT — Input Tax Apportionment Special Methods Guide Sep 2025 →
- UAE VAT — Financial Services Guide (VATGFS1) Jul 2019 →
- +21 more
- Dubai Customs — Integrated Customs Tariff (HS Code Structure) →
- Dubai Customs — Tariff and Transit Trade Guide →
- Dubai Customs — Guide for Prohibited and Restricted Items →
- Dubai Customs Policy DCP14 — GCC Common Customs Law Application →
- Dubai Customs — Customs Policies and Procedures (GCC Common Customs Law) →
- Dubai Customs — Customer Guide (Import/Export Procedures) →
- UAE VAT Executive Regulation — Federal Decree-Law No. 8 of 2017 →
- UAE Federal Government Procurement Law — Federal Law No. 11 of 2023 →
- UAE CT — Ministerial Decision No. 229 of 2025 on Qualifying Activities →
- UAE Excise Tax Law — Federal Decree-Law No. 7 of 2017 (Consolidated 2025) →
- UAE Administrative Penalties — Cabinet Decision No. 40 of 2017 (Consolidated 2025) →