Kuwait vs Qatar: construction business compared

The biggest differences: Corporate income tax 15% in Kuwait vs 10% in Qatar; Employee — national 10.5% in Kuwait vs 7% in Qatar; Employer — national 11.5% in Kuwait vs 14% in Qatar.

Side by side

Item	Kuwait	Qatar
Tax for Contractors
VAT	None	None
Corporate income tax	15%	10%
Withholding on contractor payments	0%	5%
Zakat on companies	Yes	No
Tax authority	Ministry of Finance — Tax Administration	General Tax Authority (GTA)
Payroll & Social Insurance
Employer — national	11.5%	14%
Employee — national	10.5%	7%
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	Monaqasat — unified state procurement portal
Bid bond	—	—
Performance bond	10%	10%
Retention	10%	10%
Registering a Contracting Company
Commercial registry	Ministry of Commerce and Industry — Commercial Registry & licence	Ministry of Commerce and Industry — Commercial Registry
Online registration portal	Ministry of Commerce and Industry	Single Window platform
Chamber membership required	—	Yes
Contractor Classification
Required for government work	Yes	Yes
Classification authority	Central Agency for Public Tenders (CAPT) — contractor classification	Ministry of Finance — supplier & contractor classification on the unified procurement portal
Currency & Exchange Rate
Official currency	KWD	QAR
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.