mearef › Withholding tax rates
Withholding tax rates across 9 Middle Eastern countries
Every figure names the official instrument it came from, the date it takes effect and the date we last checked it against that source. Where no single figure applies, we say so rather than publish one.
| Country | Withholding tax rates | In force from | Last verified | Source |
|---|---|---|---|---|
| Bahrain | no single figure — why | — | 2026-08-10 | PwC Worldwide Tax Summaries - Bahrain (reviewed 26 July 2026): 'There… |
| Iraq | no single figure — why | — | 2026-08-10 | PwC Worldwide Tax Summaries - Iraq (reviewed 24 June 2026)… |
| Israel | no single figure — why | 2018-01-01 | 2026-08-10 | Income Tax Ordinance [New Version], per-section: s. 125B dividends -… |
| Jordan | no single figure — why | 2019-01-01 | 2026-08-10 | PwC Worldwide Tax Summaries - Jordan (reviewed 5 July 2026): 'WHT at… |
| Kuwait | no single figure — why | 2008-02-03 | 2026-08-10 | PwC Worldwide Tax Summaries - Kuwait: 'Kuwaiti tax law does not… |
| Oman | no single figure — why | 2023-01-11 | 2026-08-14 | Oman Tax Authority, Tax Portal, "Withholding Tax": tax is imposed on… |
| Qatar | no single figure — why | 2018-12-13 | 2026-08-10 | Law No. (24) of 2018 Promulgating the Income Tax Law, Article 9(2)… |
| Saudi Arabia | no single figure — why | 2004-03-06 | 2026-08-10 | ZATCA Tax Circular 'Implementation of Withholding Tax (WHT) Under the… |
| United Arab Emirates | no single figure — why | 2023-06-01 | 2026-08-10 | Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and… |
9 of these 9 countries carry no single figure for this instrument — the rate is risk-rated, set by the employer, or the instrument fixes no one number. Each says which, on its own page. We do not fill those with an average.
Every value on this page is also available as JSON, with its full citation, revision history and a signed certified extract — see the API.