Oman or United Arab Emirates: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Lighter: United Arab Emirates, ahead by 0.4 FiScore point.

Oman

8.5/10

16th of 217

Tax Oman United Arab Emirates Gap
Corporate income tax headline rate 15% 9% +6.0 points
Personal income tax top bracket 0% 0% Same rate
VAT standard rate 5% 5% Same rate

Detailed schedules

Corporate income tax

Oman

General regime 15%
Small businesses subject to capital and staff conditions 3%

United Arab Emirates

Profit up to AED 375,000 0%
Profit above AED 375,000 9%
Multinational groups revenue above €750M, since 2025 15%
See the Oman page See the United Arab Emirates page