Qatar vs Oman: construction business compared

The biggest differences: VAT None in Qatar vs 5% in Oman; Corporate income tax 10% in Qatar vs 15% in Oman; Employer — national 14% in Qatar vs 12.5% in Oman.

Side by side

Item	Qatar	Oman
Tax for Contractors
VAT	None	5%
Corporate income tax	10%	15%
Withholding on contractor payments	5%	10%
Zakat on companies	No	No
Tax authority	General Tax Authority (GTA)	Tax Authority
Payroll & Social Insurance
Employer — national	14%	12.5%
Employee — national	7%	8%
Employer — non-national	0%	0%
Employee — non-national	0%	0%
Wage protection	Wage Protection System	Wage Protection System
Government Tenders
E-procurement platform	Monaqasat — unified state procurement 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	Ministry of Commerce, Industry and Investment Promotion — Commercial Register
Online registration portal	Single Window platform	Oman Business Platform (formerly Invest Easy)
Chamber membership required	Yes	—
Contractor Classification
Required for government work	Yes	Yes
Classification authority	Ministry of Finance — supplier & contractor classification on the unified procurement portal	Tender Board (Secretariat General)
Currency & Exchange Rate
Official currency	QAR	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.