Selected investor-relevant tax regimes across all six GCC jurisdictions, with eligibility limits and official-source context kept beside the headline benefit.
Not a ranking and not a complete incentives inventory. Incentives are not directly comparable: some are zone-based, some activity-based and Bahrain’s row describes the broad non-oil corporate-tax environment. Pillar Two can alter the effective benefit for in-scope groups. Source review date: 2026-09-03.
6 of 6 records
GCC tax incentives tracker
Jurisdiction
Headline treatment
Verification
What it means
Timing
Source
Qatar
20-year tax holiday
Source reviewed
Qatar Free Zones Authority describes a 20-year corporate tax holiday for investors in the free-zone framework. This is a zone-specific incentive, not Qatar's general corporate-tax rate, and eligibility depends on the licensed entity and activity.
Current QFZ incentive page reviewed 3 September 2026.
A Qualifying Free Zone Person can benefit from a 0% Corporate Tax rate on Qualifying Income. Substance, qualifying-income, transfer-pricing and other statutory conditions apply; income outside the qualifying treatment can be taxed at the standard rate.
FTA Free Zone Person guidance reviewed 3 September 2026.
Eligible Regional Headquarters income is subject to 0% income tax, with 0% withholding tax for specified qualifying payments to non-residents. The incentive is limited to eligible RHQ activities and requires compliance with the programme and economic-substance rules.
Thirty-year renewable incentive period from the RHQ licence date; official tax rules reviewed 3 September 2026.
Bahrain's investor proposition generally has no corporate income tax outside specified hydrocarbon-related sectors. This row is a broad tax-environment feature rather than a special-zone holiday; Pillar Two domestic minimum tax can separately affect in-scope multinational groups.
Bahrain EDB investor guidance reviewed 3 September 2026.
KDIPA's direct-investment framework can grant qualifying licensed investment entities an exemption from income tax or other taxes for up to ten years, subject to the statutory approval and economic-impact criteria. It is not automatic for foreign investors generally.
KDIPA incentive framework reviewed 3 September 2026.
Royal Decree 38/2025 provides a ten-year income-tax exemption for qualifying enterprises and operators in special economic and free zones, renewable for two similar periods for activities of a special nature. Statutory exclusions and implementing conditions apply.
Special Economic Zones and Free Zones Law issued in 2025; official English text reviewed 3 September 2026.
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.
2verified changesEvery entry links to the public source used for the history record.
Incentive reformOman
Current tracker positionUp to 30 years
Before this changeEarlier free-zone and Duqm incentive frameworks
Changed at this date toUnified SEZ/free-zone law with 10-year exemption renewable twice for qualifying activities
Royal Decree 38/2025 introduced a unified Law of Special Economic Zones and Free Zones, including an income-tax exemption framework of 10 years renewable for two similar periods for qualifying activities of a special nature.
Why it matters
The reform consolidates the legal architecture for zone incentives and can extend the potential income-tax exemption period to 30 years, subject to statutory conditions and implementing rules.
Before this changeRHQ tax treatment not set out in these published Tax Rules
Changed at this date to0% income tax on eligible RHQ income + specified 0% withholding tax
Saudi Arabia published Regional Headquarters Tax Rules setting out a zero-percent income-tax incentive on eligible RHQ income and zero-percent withholding treatment for specified payments, subject to conditions.
Why it matters
The rules made the tax component of the RHQ proposition more explicit for groups evaluating regional headquarters location and operating models.
Investor relevance The first set focuses on regimes likely to matter in location decisions: free zones, direct-investment incentives, regional-headquarters treatment and broad investor tax features.
Eligibility first A headline exemption is never shown as generally available. Each row states the regime boundary and flags conditions that can materially change the benefit.
History discipline Historical reform states are shown separately from the current tracker value. Only material reforms with a reviewable public source are added to the change layer. History reviewed 10 September 2026.