Bahrain vs Oman: construction business compared

The biggest differences: Employer — national 18% in Bahrain vs 12.5% in Oman; VAT 10% in Bahrain vs 5% in Oman; Employer — non-national 3% in Bahrain vs 0% in Oman.

Side by side

Item	Bahrain	Oman
Tax for Contractors
VAT	10%	5%
Corporate income tax	—	15%
Withholding on contractor payments	0%	10%
Zakat on companies	No	No
Tax authority	National Bureau for Revenue (NBR)	Tax Authority
Payroll & Social Insurance
Employer — national	18%	12.5%
Employee — national	8%	8%
Employer — non-national	3%	0%
Employee — non-national	1%	0%
Wage protection	Wage Protection System (LMRA)	Wage Protection System
Government Tenders
E-procurement platform	Tender Board e-Tendering	Esnad e-tendering
Bid bond	1%	1%
Performance bond	10%	10%
Retention	10%	10%
Registering a Contracting Company
Commercial registry	Ministry of Industry and Commerce — Commercial Registration	Ministry of Commerce, Industry and Investment Promotion — Commercial Register
Online registration portal	Sijilat	Oman Business Platform (formerly Invest Easy)
Chamber membership required	—	—
Contractor Classification
Required for government work	—	Yes
Classification authority	Ministry of Works	Tender Board (Secretariat General)
Currency & Exchange Rate
Official currency	BHD	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.