T&M ENGINE / COMPARE V2

Compare tax change.
Not just tax rates.

See how GCC jurisdictions differ across verified developments, policy stage, timing, current materiality, upcoming milestones and international-policy exposure — then drop into the source-linked tax baseline when you need the underlying rate framework.

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Jurisdiction 1Jurisdiction 2

ACTIVITY WINDOW

Source-reviewed T&M dataNo attractiveness scoreNo inferred datesNo causal link unless curated

OmanTax Authority

1ACTIVE DEVELOPMENTS

Critical watch: 0
Changed 30D: 0
Upcoming explicit dates: 0
Connected policy files: 3
Verified policy links: 0

Enacted 1

QatarGeneral Tax Authority

4ACTIVE DEVELOPMENTS

Critical watch: 1
Changed 30D: 2
Upcoming explicit dates: 1
Connected policy files: 15
Verified policy links: 1

Announced 3 · Guidance issued 1

COMPARE LENS / VERIFIED DELTAS

What is materially different right now?

Descriptive comparison only. No jurisdiction is ranked as “better”.

Qatar has the most matched developments in this selected window (4). This measures activity in T&M's current verified dataset, not tax burden or investment attractiveness.

Qatar (1) currently has Critical Change Radar items in view; jurisdictions not listed have none in the selected dataset/window.

The next explicit dated milestone among the selected jurisdictions is 1 Nov 2026. Engine only compares stated dates; it does not invent missing implementation timing.

Qatar has at least one editor-curated typed policy relationship. Other policy connections shown are contextual taxonomy matches, not causal claims.

TOPIC ACTIVITY

Where current change is concentrated

Counts are matched source-reviewed developments in the selected Engine window. They are not tax-risk scores.

Tax topic

Excise Tax

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11 critical

Pillar Two

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Tax Administration

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Tax Treaties

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VAT / E-invoicing

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CHANGE + HORIZON

Recent movement and what comes next

Past changes use reviewed Change Radar dates. Future items require an explicit deadline, effective date or official milestone.

OMOman

RECENT VERIFIED MOVEMENT

9 Aug 2026 · EnactedMandatory electronic invoicing begins in April and October 2027Important

NEXT EXPLICIT MILESTONES

No explicit future milestone matches this window.

QAQatar

RECENT VERIFIED MOVEMENT

6 Oct 2026 · AnnouncedQatar links tax and judicial bodies in a digital cooperation memorandumMonitor 29 September 2026 · announcement date · AnnouncedQatar announces signature of a double-tax agreement with TanzaniaMonitor 7 Sept 2026 · AnnouncedQatar sweetened-drink registrations: prepare for Dhareeba lab integration on 1 NovemberCritical 2 Aug 2026 · Guidance issuedPillar Two registration is open on DhareebaImportant

NEXT EXPLICIT MILESTONES

1 Nov 2026 · Effective dateElectronic laboratory testing procedure begins for sweetened-drink registrations

POLICY EXPOSURE

Which wider policy files touch the current view?

Verified links are editor-curated. Context links are shared-taxonomy relevance only and do not assert causation or domestic legal effect.

OMOman

Policy files3

Verified links0

OECD10 verified · 1 context

EU10 verified · 1 context

GCC10 verified · 1 context

GCC · CONTEXTUnified VAT Agreement amendmentsGCC-level decision · High priority OECD · CONTEXTTax Policy Reforms 2026Publication · High priority EU · CONTEXTVAT in the Digital Age / ViDAImplementation · Medium priority

QAQatar

Policy files15

Verified links1

OECD51 verified · 5 context

UN40 verified · 5 context

EU50 verified · 6 context

GCC10 verified · 1 context

OECD · VERIFIED LINKPillar Two implementationImplementation · High priority EU · CONTEXT2026 EU tax simplification packageLegislative proposal · High priority EU · CONTEXTDAC9 / Pillar Two reportingImplementation · High priority EU · CONTEXTEU Customs ReformImplementation · High priority GCC · CONTEXTUnified Excise Tax Agreement amendmentsGCC-level decision · High priority

Compare V2 compares the T&M intelligence dataset, not the totality of each jurisdiction’s tax system. A zero means no matched item in this dataset/window, not that no tax rule or risk exists. Missing metadata remains missing.

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TAX BASELINE / SOURCE-LINKED BENCHMARK

Keep the structural tax facts beside the change intelligence.

The original benchmark remains available for GCC jurisdictions and selected Asian investment hubs. It answers a different question: the source-reviewed headline framework for corporate tax, VAT/SST, excise, Pillar Two, withholding and treaty-network status.

Jurisdiction 1

Jurisdiction 2

General business-tax framework. Headline rates are not effective tax rates or a ranking of investment attractiveness. Pillar Two applies only to groups within its scope.

Tax benchmark for Oman, Qatar. Open a cell’s source and timing for context.
Benchmark	OMOman	QAQatar
Corporate income taxStandard headline rate, not an effective tax calculation.	15% Standard corporate income-tax rate. A 3% rate can apply to qualifying small enterprises, while petroleum income is taxed separately. Source & timing Authority rate table checked 3 Sep 2026. Oman Tax Authority · Tax rates Last checked: 3 Sept 2026	10% General rate on taxable income. Ownership exemptions, special regimes and petroleum rules can change the outcome; Pillar Two is separate. Source & timing Income Tax Law No. 24 of 2018, as amended; current source reviewed 2 Sep 2026. Qatar GTA · Income Tax Law, Article 9 Last checked: 3 Sept 2026
VAT / GST / SSTHeadline consumption-tax rate or implementation status.	5% Standard VAT rate. Zero-rated and exempt supplies are treated separately. Source & timing Authority rate table checked 3 Sep 2026. Oman Tax Authority · Tax rates Last checked: 3 Sept 2026	Not applied The GTA investor guide states that Qatar has not applied VAT. This is not a zero-rated VAT regime. Source & timing Authority statement checked 2 Sep 2026. Qatar GTA · Investors guide Last checked: 3 Sept 2026
Excise taxSelected-goods headline treatment; product scope and tax bases differ.	50% / 100% Soft and sweetened drinks are subject to 50%. Tobacco, pork products, alcoholic beverages and energy drinks are subject to 100%. Source & timing Current Tax Authority treatment reviewed 3 September 2026. Oman Tax Authority · Excise Tax FAQs Last checked: 3 Sept 2026	Tiered / 100% Sweetened-drink tax bands use sugar content per 100 ml; the tax is charged per litre: QAR 0 below 5g, QAR 0.77 at 5–7.99g, and QAR 1.06 at 8g or more. Tobacco, energy drinks and special-category goods remain at 100% of the applicable excise price. Source & timing Sugar-tiered model effective 6 July 2026 under Law No. 2 of 2026. Qatar GTA · Excise Tax Last checked: 3 Sept 2026
Pillar TwoDomestic top-up tax and rule-level status.	IIR + DMTT in force Oman’s supplementary tax law implements an Income Inclusion Rule and Domestic Minimum Top-Up Tax for in-scope multinational groups. Source & timing Financial years starting on or after 1 January 2025. Oman Royal Decree 70/2024 Last checked: 3 Sept 2026	In force Domestic Minimum Top-Up Tax (DMTT) and Income Inclusion Rule (IIR). Applies to in-scope multinational groups, not every business. Source & timing Fiscal years commencing on or after 1 January 2025. Qatar GTA · Global Minimum Tax Last checked: 3 Sept 2026
Tax treaties in forceVerified comprehensive income-tax treaty count. Protocols are not counted separately.	— In-force count under verification. An incomplete library is not a national total. Open GCC treaty library	— In-force count under verification. An incomplete library is not a national total. Open GCC treaty library

A dash means unverified—not zero. Figures and statuses shown with sources are factual research; unverified fields remain explicit.Explore GCC Tax Treaties

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Benchmark

OMOman

QAQatar

Corporate income taxStandard headline rate, not an effective tax calculation.

15%

Standard corporate income-tax rate. A 3% rate can apply to qualifying small enterprises, while petroleum income is taxed separately.

Source & timing

Authority rate table checked 3 Sep 2026.

Oman Tax Authority · Tax rates Last checked: 3 Sept 2026

10%

General rate on taxable income. Ownership exemptions, special regimes and petroleum rules can change the outcome; Pillar Two is separate.

Source & timing

Income Tax Law No. 24 of 2018, as amended; current source reviewed 2 Sep 2026.

Qatar GTA · Income Tax Law, Article 9 Last checked: 3 Sept 2026

VAT / GST / SSTHeadline consumption-tax rate or implementation status.

Standard VAT rate. Zero-rated and exempt supplies are treated separately.

Source & timing

Authority rate table checked 3 Sep 2026.

Oman Tax Authority · Tax rates Last checked: 3 Sept 2026

Not applied

The GTA investor guide states that Qatar has not applied VAT. This is not a zero-rated VAT regime.

Source & timing

Authority statement checked 2 Sep 2026.

Qatar GTA · Investors guide Last checked: 3 Sept 2026

Excise taxSelected-goods headline treatment; product scope and tax bases differ.

50% / 100%

Soft and sweetened drinks are subject to 50%. Tobacco, pork products, alcoholic beverages and energy drinks are subject to 100%.

Source & timing

Current Tax Authority treatment reviewed 3 September 2026.

Oman Tax Authority · Excise Tax FAQs Last checked: 3 Sept 2026

Tiered / 100%

Sweetened-drink tax bands use sugar content per 100 ml; the tax is charged per litre: QAR 0 below 5g, QAR 0.77 at 5–7.99g, and QAR 1.06 at 8g or more. Tobacco, energy drinks and special-category goods remain at 100% of the applicable excise price.

Source & timing

Sugar-tiered model effective 6 July 2026 under Law No. 2 of 2026.

Qatar GTA · Excise Tax Last checked: 3 Sept 2026

Pillar TwoDomestic top-up tax and rule-level status.

IIR + DMTT in force

Oman’s supplementary tax law implements an Income Inclusion Rule and Domestic Minimum Top-Up Tax for in-scope multinational groups.

Source & timing

Financial years starting on or after 1 January 2025.

Oman Royal Decree 70/2024 Last checked: 3 Sept 2026

In force

Domestic Minimum Top-Up Tax (DMTT) and Income Inclusion Rule (IIR). Applies to in-scope multinational groups, not every business.

Source & timing

Fiscal years commencing on or after 1 January 2025.

Qatar GTA · Global Minimum Tax Last checked: 3 Sept 2026

Tax treaties in forceVerified comprehensive income-tax treaty count. Protocols are not counted separately.

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In-force count under verification. An incomplete library is not a national total.

Open GCC treaty library

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In-force count under verification. An incomplete library is not a national total.

Open GCC treaty library