Gulf Tax & Free Zone Outlook 2026–2028
A practical intelligence brief for companies, investors, and advisors tracking tax, free-zone, and market-entry changes across the Gulf.
Who it's for
Market-entry leads, CFOs and tax teams, investors, advisors, and site selectors working on Gulf locations.
What it covers
- The end of the “tax-free Gulf”: UAE corporate tax in practice; Bahrain's 10% corporate tax from 2027; Oman's personal income tax from 2028 — the first in the GCC.
- The 15% global minimum tax (DMTT/QDMTT) and what it changes for multinationals in the region.
- Free zones after the 2025 UAE rule changes: why 0% is no longer automatic, and what Qualifying Free Zone Person status requires.
- Country-by-country tables: corporate tax, VAT, withholding, personal income tax — UAE, Saudi Arabia, Qatar, Kuwait, Bahrain, Oman.
- Free-zone comparison: DIFC, ADGM, DMCC, JAFZA and what each is built for.
- What it means for site selection: cost modeling and timing considerations through 2028.
Sample contents
- Executive summary
- The Gulf tax timeline 2026–2028
- Country chapters (6)
- Free-zone deep dives
- Implications for location decisions
- Source register
Every figure sourced. No estimates presented as facts.