Withholding tax rates across 9 Middle Eastern countries
Withholding tax rates for 9 Middle Eastern countries. 9 of the 9 carry no single figure; each country page says why. Every figure links to its official source, with the date it took effect and the date we last checked it.
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 | 0% across 3 withholding taxes — no single rate | — | 2026-08-10 | PwC Worldwide Tax Summaries - Bahrain (reviewed 26 July 2026): 'There… |
| Iraq | 0–15% across 5 withholding taxes — no single rate | — | 2026-08-26 | General Commission for Taxes (tax.mof.gov.iq), official text of… |
| Israel | 15–30% across 7 withholding taxes — no single rate | 2018-01-01 | 2026-08-10 | Income Tax Ordinance [New Version], per-section: s. 125B dividends -… |
| Jordan | 0–10% across 4 withholding taxes — no single rate | 2019-01-01 | 2026-08-26 | Income and Sales Tax Department (ISTD) official commentary on Income… |
| Kuwait | 0–5% across 4 withholding taxes — no single rate | 2008-02-03 | 2026-08-26 | Kuwait Direct Investment Promotion Authority (KDIPA), official Invest… |
| Oman | 0–10% across 5 withholding taxes — no single rate | 2023-01-11 | 2026-08-14 | Oman Tax Authority, Tax Portal, "Withholding Tax": tax is imposed on… |
| Qatar | 0–5% across 4 withholding taxes — no single rate | 2018-12-13 | 2026-08-10 | Law No. (24) of 2018 Promulgating the Income Tax Law, Article 9(2)… |
| Saudi Arabia | 5–20% across 6 withholding taxes — no single rate | 2004-03-06 | 2026-08-10 | ZATCA Tax Circular 'Implementation of Withholding Tax (WHT) Under the… |
| United Arab Emirates | 0% across 3 withholding taxes — no single rate | 2023-06-01 | 2026-10-09 | 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.