Sara Al-Rashid 
The UAE freelance visa allows independent professionals to live, work, and invoice clients from the UAE without a traditional employer. Freelance permits are issued by specific free zones — including TECOM Group (Dubai Media City, Dubai Internet
A UAE tax group allows two or more resident entities under common ownership (95 %+) to file a single consolidated corporate tax return, offsetting one entity’s profits against another’s losses. Tax grouping is optional and must be elected with th
Qatar levies a flat 10 % corporate income tax on the taxable profits of all entities, both foreign and Qatari-owned. This is a unified rate — unlike Saudi Arabia, which splits between 20 % CIT for foreign entities and 2.5 % Zakat for nationals. Q
The UAE’s transfer pricing framework under Ministerial Decision No. 97 of 2023 aligns with the OECD Transfer Pricing Guidelines. All related-party transactions must follow the arm’s length principle — meaning prices between connected entities mus
Bahrain is the only GCC country with 0 % corporate tax for most businesses. There is no corporate income tax, no capital gains tax, and no withholding tax on dividends or interest. The single exception is the Domestic Minimum Top-up Tax (DMTT)
UAE Small Business Relief (SBR) allows resident taxpayers with annual revenue at or below AED 3 million to treat their taxable income as zero — effectively paying no corporate tax. SBR must be actively elected on the tax return filed through the
Every GCC country offers investor and entrepreneur residence pathways, but the structures, thresholds, and benefits differ significantly. The UAE’s Golden Visa is the most developed programme, with 5- and 10-year terms and the lowest effective th
The UAE Golden Visa application costs AED 10,400 in government fees, including exceptional-processing charges. Total out-of-pocket cost — including medical test, Emirates ID, health insurance, and professional advisory — ranges from AED 14,000
The six GCC countries apply five different corporate tax models, ranging from 0 % in Bahrain to 20 % in Saudi Arabia for foreign-owned entities. The UAE’s 9 % federal corporate tax — introduced in June 2023 — sits in the middle, with a 0 % rate a
Five of the six GCC countries permit 100 % foreign ownership in most non-strategic sectors. Kuwait is the exception, capping standard structures at 49 % foreign equity without case-by-case government approval. The reforms that enabled full foreig
