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Investment country factsheet · Middle East / Gulf Legal & tax framework for investment — 2026 edition Series: UGGC Africa country factsheets — country-by-country guidance for investing in North Africa and the Gulf. Bahrain is the only Gulf State covered in this series with no general corporate income tax — and yet the first to

Investment country factsheet · Middle East / Gulf Legal & tax framework for investment — 2026 edition Series: UGGC Africa country factsheets — country-by-country guidance for investing in North Africa and the Gulf. On paper, Kuwait is the least taxed State in the Gulf: no value added tax, no excise duties, no withholding tax, no

Investment country factsheet · Middle East / Gulf Legal & tax framework for investment — 2026 edition Series: UGGC Africa country factsheets — country-by-country guidance for investing in North Africa and the Gulf. Saudi Arabia has rebuilt its business law in three years: a new Companies Law in force since 19 January 2023, the first

Qatar: 10% corporate tax, no VAT, 5% withholding tax, dividends exempt, QICCA arbitration. Legal and tax guide for investors, 2026 edition.

United Arab Emirates: mainland or free zone, 100% foreign ownership, 9% corporate tax, 5% VAT, DIAC and ADGM arbitration. Legal and tax guide, 2026 edition.

Country investment factsheet · OHADA business law Legal & tax framework for investment — August 2026 edition Series: OHADA country factsheets — a country-by-country overview of investment across the OHADA area. A West African mining power and an OHADA member, the Republic of Guinea (Conakry) holds the world’s largest bauxite reserves and is entering a

Country investment factsheet · OHADA business law Legal & tax framework for investment — August 2026 edition Series: OHADA country factsheets — a country-by-country overview of investment across the OHADA area. A small Indian Ocean archipelago and an OHADA member, the Union of the Comoros has a distinctive profile: a national currency (the Comorian franc)

Central African Republic (CEMAC/OHADA): legal & tax framework for investment – company forms, CIT 30%, VAT 19%, diamonds and timber, CCJA securing. 2026.

Equatorial Guinea (CEMAC/OHADA): legal & tax framework for investment – company forms, CIT 25%, VAT 15%, oil & gas, CCJA securing. 2026 edition.