JURISDICTION OVERVIEW

Gulf Cooperation Council / GCC

The UAE, Oman, Saudi Arabia, Qatar, Kuwait and Bahrain should be considered as one connected regional system rather than isolated incorporations.

06jurisdictions
01
GCC

United Arab Emirates

PERSONAL TAXNo general personal income tax

Dubai and Abu Dhabi connect family residence, international business, real estate and the common-law centres of DIFC and ADGM. Families should consider these elements as one system.

02
GCC

Sultanate of Oman

PERSONAL TAXNo general PIT through 31 December 2027; from 1 January 2028 a 5% rate is scheduled above OMR 42,000 of taxable income

Oman combines a stable business environment, special economic zones and a strategic regional position. SGC aligns Omani operating matters with the family’s wider GCC structure.

03
GCC

Saudi Arabia

PERSONAL TAXNo general personal income tax

The GCC’s largest market requires a clear presence model, local compliance and alignment of corporate decisions with the owner’s regional strategy.

04
GCC

Qatar

PERSONAL TAXNo general personal income tax

Qatar offers international families and businesses several regulatory environments, including the QFC. The right structure depends on activity, counterparties and banking needs.

05
GCC

Kuwait

PERSONAL TAXNo general personal income tax

Entering Kuwait requires close attention to licensing, local participation and the actual operating model. Each solution should be assessed in the context of the wider GCC structure.

06
GCC

Kingdom of Bahrain

PERSONAL TAXNo general personal income tax

Bahrain is an established GCC financial centre with a flexible corporate environment. It may support regional operations, subject to licensing, substance and banking feasibility.

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