UAE vs Oman: construction business compared

The biggest differences: Corporate income tax 9% in UAE vs 15% in Oman; Employee — national 11% in UAE vs 8% in Oman; Employer — national 15% in UAE vs 12.5% in Oman.

Side by side

Item	UAE	Oman
Tax for Contractors
VAT	5%	5%
Corporate income tax	9%	15%
Withholding on contractor payments	0%	10%
Zakat on companies	No	No
Tax authority	Federal Tax Authority (FTA)	Tax Authority
Payroll & Social Insurance
Employer — national	15%	12.5%
Employee — national	11%	8%
Employer — non-national	0%	0%
Employee — non-national	0%	0%
Wage protection	Wage Protection System	Wage Protection System
Government Tenders
E-procurement platform	Digital Procurement Platform (DPP)	Esnad e-tendering
Bid bond	1% – 5%	1%
Performance bond	10%	10%
Retention	10%	10%
Registering a Contracting Company
Commercial registry	Each emirate's economic department (Dubai DET, Abu Dhabi ADDED) and free-zone authorities	Ministry of Commerce, Industry and Investment Promotion — Commercial Register
Online registration portal	—	Oman Business Platform (formerly Invest Easy)
Chamber membership required	Yes	—
Contractor Classification
Required for government work	Yes	Yes
Classification authority	Per emirate: Dubai Municipality (Contractor Register); Abu Dhabi Department of Municipalities and Transport	Tender Board (Secretariat General)
Currency & Exchange Rate
Official currency	AED	OMR
Alternative currencies in use	None	None

— no documented figure in the sources, or set by each tender or contract. Withholding falls on payments to non-residents in most countries and on every contractor payment in a few — see each country’s tax page.