Tax intelligence tracker

Corporate tax rates

Headline corporate-tax treatment across the GCC and selected Asian investment hubs, with source, timing and regime caveats attached to every reviewed value.

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Headline benchmark, not an effective-tax calculation. Ownership, activities, incentives, free-zone rules, sector taxes and Pillar Two can change the outcome. Source review date: 2026-09-03.

Region8 of 8 records

Corporate tax rate tracker
Jurisdiction	Headline treatment	Verification	What it means	Timing	Source
Qatar	10%	Source reviewed	General rate on taxable income. Ownership exemptions, special regimes and petroleum rules can change the outcome; Pillar Two is separate.	Income Tax Law No. 24 of 2018, as amended; current source reviewed 2 Sep 2026.	Qatar GTA · Income Tax Law, Article 9
United Arab Emirates	9%	Source reviewed	On taxable income above AED 375,000; 0% up to that threshold. Exemptions and qualifying free-zone rules require separate analysis.	Federal corporate tax framework; source reviewed 2 Sep 2026.	UAE Ministry of Finance · Taxable income threshold
Saudi Arabia	20%	Source reviewed	General income-tax rate for taxpayers within the income-tax regime. Zakat, ownership treatment and oil/hydrocarbon rates are separate considerations.	Authority tax-rate explanation reviewed 2 Sep 2026.	ZATCA · Tax-rate FAQ
Bahrain	No general CIT	Source reviewed	Bahrain does not levy a broad-based corporate income tax. Oil and gas activities are taxed at 46%, while the DMTT is a separate regime for in-scope multinational groups.	Current framework reviewed 3 Sep 2026.	U.S. State Department · Bahrain investment climate
Kuwait	15%	Source reviewed	Headline income-tax rate for foreign corporate bodies carrying on business in Kuwait. Kuwaiti and GCC ownership, Zakat and other levies require separate analysis.	Current framework reviewed 3 Sep 2026.	U.S. State Department · Kuwait investment climate
Oman	15%	Source reviewed	Standard corporate income-tax rate. A 3% rate can apply to qualifying small enterprises, while petroleum income is taxed separately.	Authority rate table checked 3 Sep 2026.	Oman Tax Authority · Tax rates
Singapore	17%	Source reviewed	Headline corporate income-tax rate. Partial exemptions, incentives and sector-specific rules can change the effective result.	Current IRAS rate checked 3 Sep 2026.	IRAS · Corporate income tax basics
Malaysia	24%	Source reviewed	Standard company rate. Qualifying smaller resident companies may access tiered 15%, 17% and 24% rates, subject to the statutory conditions.	Authority rate table checked 3 Sep 2026.	HASiL · Company tax rates

Historical change record

How the corporate-tax position changed

A selective, source-reviewed record of material historical changes behind the current tracker position. Values labelled “at this date” are historical states, not today’s rate or status.

Historical timeline — not current rates.The current tracker position is shown on every card and in the table above.

1verified changeEvery entry links to the public source used for the history record.

Regime introducedFinancial years starting on or after 1 June 2023United Arab Emirates

Current tracker position9%

Before this changeNo general federal Corporate Tax under this regime

Changed at this date to0% up to AED 375,000 of taxable income; 9% above

The UAE introduced a federal Corporate Tax framework for businesses within scope, applying from the first financial year beginning on or after 1 June 2023.

Why it matters

The change added a federal corporate-tax layer to UAE business modelling while preserving separate exemptions, free-zone rules and sector-specific treatment.

Source reviewed · Primary public sourceUAE Ministry of Finance · Corporate Tax threshold

Tracker methodology

Comparable first view
The headline treatment is designed for rapid screening, with the qualification note preventing a single statutory rate from being read as the whole tax burden.

Shared data layer
These values come from the same reviewed dataset used by the jurisdiction comparison tool, reducing conflicting rates across the site.

Change discipline
The history layer is selective rather than exhaustive. Historical “changed to” values describe the position at that date; the current tracker value is shown separately on each history card. History reviewed 10 September 2026.

Full methodology →

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Jurisdiction

Headline treatment

Verification

What it means

Timing

Source

Qatar

10%

Source reviewed

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

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

Qatar GTA · Income Tax Law, Article 9

United Arab Emirates

Source reviewed

On taxable income above AED 375,000; 0% up to that threshold. Exemptions and qualifying free-zone rules require separate analysis.

Federal corporate tax framework; source reviewed 2 Sep 2026.

UAE Ministry of Finance · Taxable income threshold

Saudi Arabia

20%

Source reviewed

General income-tax rate for taxpayers within the income-tax regime. Zakat, ownership treatment and oil/hydrocarbon rates are separate considerations.

Authority tax-rate explanation reviewed 2 Sep 2026.

ZATCA · Tax-rate FAQ

Bahrain

No general CIT

Source reviewed

Bahrain does not levy a broad-based corporate income tax. Oil and gas activities are taxed at 46%, while the DMTT is a separate regime for in-scope multinational groups.

Current framework reviewed 3 Sep 2026.

U.S. State Department · Bahrain investment climate

Kuwait

15%

Source reviewed

Headline income-tax rate for foreign corporate bodies carrying on business in Kuwait. Kuwaiti and GCC ownership, Zakat and other levies require separate analysis.

Current framework reviewed 3 Sep 2026.

U.S. State Department · Kuwait investment climate

Oman

15%

Source reviewed

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

Authority rate table checked 3 Sep 2026.

Oman Tax Authority · Tax rates

Singapore

17%

Source reviewed

Headline corporate income-tax rate. Partial exemptions, incentives and sector-specific rules can change the effective result.

Current IRAS rate checked 3 Sep 2026.

IRAS · Corporate income tax basics

Malaysia

24%

Source reviewed

Standard company rate. Qualifying smaller resident companies may access tiered 15%, 17% and 24% rates, subject to the statutory conditions.

Authority rate table checked 3 Sep 2026.

HASiL · Company tax rates

Tracker methodology

Comparable first view
The headline treatment is designed for rapid screening, with the qualification note preventing a single statutory rate from being read as the whole tax burden.

Shared data layer
These values come from the same reviewed dataset used by the jurisdiction comparison tool, reducing conflicting rates across the site.

Full methodology →