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GCC Tax & Policy Calendar
Future-dated tax implementation milestones, official compliance deadlines and announced policy targets—separated by legal status so a proposal is never presented as enacted law.
Only reviewed future milestones appear in the results. You can select any GCC jurisdiction; an empty result does not mean that no change will occur. Dates are never inferred from rumours, market commentary or unpublished expectations.
| Date | Jurisdiction | Topic | Status | Milestone | Who it affects | Source |
|---|---|---|---|---|---|---|
| 30 Oct 2026Compliance deadline | United Arab Emirates | E-invoicing | Deadline set | First-wave businesses must appoint an Accredited Service Provider The Ministry of Finance extended the ASP appointment deadline for the first mandatory eInvoicing wave while keeping the 1 January 2027 implementation date unchanged. | In-scope persons in the first mandatory phase at the AED 50 million revenue threshold. | UAE Ministry of Finance MoF eInvoicing amendment announcement |
| 2026-10-31Compliance deadline | United Arab Emirates | Corporate tax | Deadline set | Article 3(5) transitional exemption application deadline FTA Decision 15 limits this exception to specified wholly owned and controlled entities and tax periods ending before 1 January 2026. | Qualifying Article 4(1)(h) entities wholly owned and controlled by Article 4(1)(a) or (b) persons, for periods ending before 1 January 2026. | UAE Federal Tax Authority UAE Federal Tax Authority · Decision No. 15 of 2026 |
| 1 Nov 2026Effective date | Qatar | Excise tax | Official rollout | Electronic laboratory testing procedure begins for sweetened-drink registrations From this date, analysis certificates required for sweetened-drink product registrations are transmitted electronically to Dhareeba through direct integration with Ministry of Public Health-accredited laboratories registered with the GTA, replacing manual certificate attachment. | Producers, importers and other taxpayers registering sweetened drinks for Qatar excise-tax purposes. | Qatar General Tax Authority GTA electronic testing procedures for sweetened drinks |
| 2026-11-30Compliance deadline | United Arab Emirates | Corporate tax | Deadline set | Top-up tax registration for fiscal years ending before 30 April 2026 FTA Decision 12 Article 2(2); all other cases follow seven months from the end of the first in-scope fiscal year. | Entities subject to UAE top-up tax with a fiscal year ending before 30 April 2026; other cases use the seven-month rule. | UAE Federal Tax Authority UAE Federal Tax Authority · TTGREG1 Scope and Registration |
| 1 Jan 2027Effective date | United Arab Emirates | E-invoicing | Effective date set | Mandatory eInvoicing begins for the first business wave The mandatory implementation date remains fixed for the first phase of businesses under the UAE Electronic Invoicing System. | In-scope persons in the first mandatory phase at the AED 50 million revenue threshold. | UAE Ministry of Finance MoF eInvoicing amendment announcement |
| 2 Jan 2027Effective date | Saudi Arabia | Investment policy | Enacted | New Government Tenders and Procurement Law enters into force Article 101 of the new law provides that it takes effect 120 days after its 4 September 2026 publication in the Official Gazette. | Government contractors, bidders, suppliers, investors and businesses affected by procurement or local-content requirements. | Saudi Official Gazette Government Tenders and Procurement Law |
| 1 Feb 2027Compliance deadline | Saudi Arabia | E-invoicing | Official rollout | Wave 25 taxpayers must integrate with the Fatoora platform ZATCA's twenty-fifth Integration Phase wave covers taxpayers whose VAT-subject revenues exceeded SAR 187,500 during 2022, 2023, 2024 or 2025. | Taxpayers notified by ZATCA as part of Wave 25 of the Integration Phase. | Zakat, Tax and Customs Authority ZATCA Wave 25 announcement |
| 31 Mar 2027Compliance deadline | United Arab Emirates | E-invoicing | Deadline set | Later-wave businesses and government entities must appoint an ASP The published rollout requires businesses below the AED 50 million revenue threshold and in-scope government entities to appoint an Accredited Service Provider by this date. | In-scope businesses below AED 50 million annual revenue and government entities. | UAE Ministry of Finance MoF eInvoicing implementation timeline |
| 2027-04-01Effective date | Oman | E-invoicing | Effective date set | Electronic invoicing mandatory above OMR 5 million Decision 189/2026 mandatory commencement; distinguish the FAQ pilot timetable. | Taxable persons whose annual supplies exceed OMR 5 million. | Oman Official Gazette, issue 1660 Oman Official Gazette, issue 1660 · Tax Authority Decision No. 189/2026 (reproduced by Qanoon) |
| 1 Jul 2027Effective date | United Arab Emirates | E-invoicing | Effective date set | Mandatory eInvoicing begins for businesses below AED 50 million The second mandatory business phase is scheduled to implement the Electronic Invoicing System from this date. | In-scope businesses with annual revenue below AED 50 million. | UAE Ministry of Finance MoF eInvoicing implementation timeline |
| 2027-10-01Effective date | Oman | E-invoicing | Effective date set | Electronic invoicing mandatory at or below OMR 5 million Decision 189/2026 mandatory commencement; distinguish the FAQ pilot timetable. | Taxable persons whose annual supplies do not exceed OMR 5 million. | Oman Official Gazette, issue 1660 Oman Official Gazette, issue 1660 · Tax Authority Decision No. 189/2026 (reproduced by Qanoon) |
| 1 Oct 2027Effective date | United Arab Emirates | E-invoicing | Effective date set | Mandatory eInvoicing begins for in-scope government entities The government-entity phase of the published UAE Electronic Invoicing System rollout is scheduled to start from this date. | Government entities within the scope of the Electronic Invoicing System. | UAE Ministry of Finance MoF eInvoicing implementation timeline |
| 2027 — targetedTarget year | Bahrain | Corporate tax | Proposed | Proposed 10% tax on certain local-company profits The National Bureau for Revenue described a draft law referred to the legislative branch, with an objective of implementation in 2027. The measure remains a proposal and is not presented here as enacted law. | The announced proposal refers to local companies exceeding stated annual revenue or net-profit thresholds, with tax applying to profits above the stated benchmark. | Bahrain National Bureau for Revenue NBR announcement on approved initiatives |
| Beginning of 2028Effective date | Oman | Personal income tax | Enacted | Personal Income Tax Law enters into force Royal Decree 56/2025 introduced a 5% tax on taxable income for natural persons whose total annual income exceeds OMR 42,000, subject to the income categories and conditions in the law. | Natural persons within the scope and thresholds of the Personal Income Tax Law. | Oman Tax Authority Tax Authority announcement on PIT Law |
United Arab Emirates
Qatar
Saudi Arabia
Oman
BahrainCalendar methodology
Dates with legal context, not just dates
Public sources only.
Entries are tied to official ministries, tax authorities or other public bodies. Secondary commentary is not used as the evidentiary source for a calendar row.
Status matters.
Effective dates, compliance deadlines, official rollout dates and target years are labelled separately. Proposed measures remain visibly proposed until the public legal record changes.
No forced symmetry.
The calendar does not manufacture one item per GCC country. Coverage expands when a future-dated public milestone is verified and reviewed.