Kuwait vs Oman: construction business compared

The biggest differences: VAT None in Kuwait vs 5% in Oman; Employee — national 10.5% in Kuwait vs 8% in Oman; Employer — national 11.5% in Kuwait vs 12.5% in Oman.

Side by side

Item	Kuwait	Oman
Tax for Contractors
VAT	None	5%
Corporate income tax	15%	15%
Withholding on contractor payments	0%	10%
Zakat on companies	Yes	No
Tax authority	Ministry of Finance — Tax Administration	Tax Authority
Payroll & Social Insurance
Employer — national	11.5%	12.5%
Employee — national	10.5%	8%
Employer — non-national	0%	0%
Employee — non-national	0%	0%
Wage protection	Wage Protection System	Wage Protection System
Government Tenders
E-procurement platform	CAPT e-portal	Esnad e-tendering
Bid bond	—	1%
Performance bond	10%	10%
Retention	10%	10%
Registering a Contracting Company
Commercial registry	Ministry of Commerce and Industry — Commercial Registry & licence	Ministry of Commerce, Industry and Investment Promotion — Commercial Register
Online registration portal	Ministry of Commerce and Industry	Oman Business Platform (formerly Invest Easy)
Chamber membership required	—	—
Contractor Classification
Required for government work	Yes	Yes
Classification authority	Central Agency for Public Tenders (CAPT) — contractor classification	Tender Board (Secretariat General)
Currency & Exchange Rate
Official currency	KWD	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.