Registration thresholds apply to resident businesses. Non-resident suppliers generally must register whatever their turnover when no one else in the country accounts for the VAT.
A 2026 amendment to the GCC VAT Agreement makes 5% a minimum rate and lets each state set its own. No state had announced a change by 30 October 2026.
GCC VAT rates and registration thresholds (resident businesses)
| Country | Standard rate | In force since | Mandatory registration | Voluntary registration |
|---|---|---|---|---|
| United Arab Emirates | 5% | 1 Jan 2018 | AED 375,000 | AED 187,500 |
| Saudi Arabia | 15% | 1 Jul 2020 | SAR 375,000 | SAR 187,500 |
| Bahrain | 10% | 1 Jan 2022 | BHD 37,500 | BHD 18,750 |
| Oman | 5% | 16 Apr 2021 | OMR 38,500 | OMR 19,250 |
Country: Oman (OMR) VAT rate: 5% (standard rate) Calculation: VAT added to a net amount Net amount: OMR 100.000 VAT: OMR 5.000 Gross amount: OMR 105.000 Rates in Oman: standard 5% VAT registration (resident businesses): mandatory above OMR 38,500 of taxable supplies in 12 months; voluntary from OMR 19,250. Rates reviewed 30 Oct 2026.