Kuwait
8.5/10
16th of 217
Both tax systems side by side, headline rates and the gap between them.
Level pegging: Kuwait and Oman weigh about the same on the taxpayer.
| Tax | Kuwait | Oman | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 15% | 15% | Same rate |
| Personal income tax top bracket | 0% | 0% | Same rate |
| VAT standard rate | 5% | 5% | Same rate |
Kuwait
| Foreign-owned companies on foreign profit share | 15% |
| Gulf companies 1% zakat and specific contributions | 0% |
| Multinational groups revenue over €750 M, from 2025 | 15% |
Oman
| General regime | 15% |
| Small businesses subject to capital and staff conditions | 3% |