| PL/SQL is used by Oracle. | While SQL Server uses T-SQL |
| PL/SQL was first released in 1992 | SQL Server was first released in 1989 |
| It is complex and not easy to use | While it is simple and easy to use |
| Oracle supports operating systems such as Windows, Linux, Solaris, HP-UX, OS X, etc. | While SQL server supports only windows and Linux operating systems. |
| In Oracle, the users share the database. | While in SQL server, the users do not share the database. |
| There is packages are that take place in Oracle. | While there is packages are not taken place in SQL Server. |
| It is more powerful than SQL Server. | While it is less powerful than Oracle. |
| Its parent company is Oracle Corporation. | Microsoft is its parent company. |
| Its syntax is quite complex. | Its syntax is easy to understand. |
| It uses bitmaps and indexes. | It does not use bitmaps and indexes. |
| Rollback is allowed in Oracle. | Rollback is not allowed in SQL. |
| It can run on multiple operating systems. | It only runs on the Windows Operating system. |
| Both, After and Before triggers are available in Oracle. | Only After triggers are available in SQL. |
| Star Query Optimization is there by default in Oracle. | There are no optimization features for queries. |
| Uses Auto increment columns | It Uses Sequences |