GCC work permits and employment visas compared

Every GCC country requires foreign workers to hold a work permit (or labour card) and a residence visa — two separate documents issued by different authorities. The work permit authorises employment; the residence visa authorises physical presenc

Oman corporate tax: 15 % rate, SME relief, and free zone holidays

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