Saudi Premium Residency is a permanent or annual renewable residence permit for high-net-worth individuals who want to live, work, own property, and invest in Saudi Arabia without a Saudi sponsor. Two tiers exist: Permanent Premium Residency at
The UAE Green Visa is a 5-year self-sponsored residence permit that allows skilled employees, freelancers, and investors to stay in the UAE independently of their employer. Unlike the standard 2-year employment visa — which is cancelled when the
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
UAE entrepreneurs and investors can sponsor spouse, children (regardless of age under the Golden Visa), parents, and one domestic worker on their residence visa. The minimum salary requirement is AED 4,000 per month with employer-provided accom
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
Kuwait applies a 15 % corporate income tax exclusively to foreign-owned entities. Kuwaiti and GCC nationals pay no CIT — they are subject instead to 1 % Zakat and 2.5 % NLST (National Labour Support Tax). Kuwait is the only GCC country where the
Oman levies a 15 % corporate income tax on all entities operating in the Sultanate, with a reduced 3 % rate for SMEs with taxable income below OMR 100,000. Free zone entities in Sohar, Duqm, Salalah, and Mazunah can receive tax holidays of up
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)
