Critical
United Arab Emirates VAT
VAT Executive Regulation amendments are effective from 1 October
EffectiveDecision 149 applies from 1 October 2026 except Article 55, which applies to the first tax year commencing after 1 October 2027; Decision 17 supplies employee-expense recovery conditions
- Change reviewed
- 1 Sept 2026
- Effective / starts
- 1 Oct 2026
Who is affected
UAE VAT registrants, especially businesses with bundled supplies, employee-benefit costs, material cash payments, capital assets or partly exempt activities.
What to do
Apply the current supply, employee-expense and capital-asset controls; check FTA Decision 17 conditions and plan Article 55 for the first tax year commencing after 1 October 2027. Verify any separate ministerial cash threshold before using a numerical cap.
Why it matters
The decision changes several day-to-day VAT rules and introduces a future output-based apportionment formula, while leaving the cash-payment threshold to a later Ministerial Decision.
CriticalUnited Arab Emirates VAT / E-invoicing
UAE e-invoicing: first-wave provider appointment is due by 30 October
EnactedPersons subject to the UAE Electronic Invoicing System with revenue of at least AED 50 million must appoint an Accredited Service Provider by 30 October 2026. Mandatory implementation for that cohort remains 1 January 2027, under Ministerial Decision No. 66 of 2026.
- Change reviewed
- 10 May 2026 · Ministry amendment announcement
- Effective / starts
- 1 Jan 2027
- Deadline
- 30 Oct 2026
Who is affected
In-scope persons with revenue equal to or above AED 50 million.
What to do
Appoint a currently accredited provider by 30 October and complete implementation for 1 January 2027.
Why it matters
Confirm the legal person, relevant revenue calculation and applicability of the first wave. Retain the appointment evidence and reconcile the selected provider's accreditation status with the current Ministry framework.
CriticalUnited Arab Emirates Corporate Tax
UAE corporate tax exemptions: a narrowly scoped 31 October deadline
EffectiveFTA Decision No. 15 of 2026, effective 15 September, replaces Decision No. 7 of 2023 and updates corporate-tax exemption applications. Article 3(5) permits qualifying juridical persons under Article 4(1)(h) of the Corporate Tax Law, wholly owned and controlled by persons under Article 4(1)(a) or (b), to apply by 31 October 2026 for tax periods ending before 1 January 2026, if the exemption conditions were met.
- Change reviewed
- 15 Sept 2026
- Effective / starts
- 15 Sept 2026
- Deadline
- 31 Oct 2026
Who is affected
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.
What to do
Check Article 3(5) eligibility before applying the October exception; other exemption applicants follow separate rules.
Why it matters
T&M analysis: exemption applications need a documented legal basis, ownership and control evidence, the correct tax period and proof that the relevant conditions were satisfied. An entity's name or government connection alone is insufficient to determine eligibility.
Critical
Qatar Excise Tax
Qatar sweetened-drink registrations: prepare for Dhareeba lab integration on 1 November
AnnouncedThe GTA's announced laboratory-to-Dhareeba procedure for sweetened-drink registrations starts on 1 November 2026. Analysis certificates will be transmitted electronically through integration with Ministry of Public Health-accredited laboratories registered with the GTA.
- Change reviewed
- 7 Sept 2026
- Effective / starts
- 1 Nov 2026
Who is affected
Producers, importers and teams registering sweetened drinks through Dhareeba.
What to do
Confirm laboratory accreditation, GTA registration and product-data consistency before 1 November.
Why it matters
T&M analysis: the principal operational risk is a mismatch between the product application, sample and laboratory record. Keep identifiers, formulation information and responsible contacts consistent across the workflow.
CriticalUnited Arab Emirates Pillar Two
UAE top-up tax guide highlights 30 November registration timing
Guidance issuedThe FTA highlighted its Top-up Tax Scope and Registration guide in a release dated 7 October and a webpage labelled 8 October. The guide itself is dated August 2026; the official guide register lists 26 August. The announcement should not be read as a new October tax regime.
- Change reviewed
- 26 Aug 2026
- Deadline
- 30 Nov 2026
Who is affected
Entities subject to UAE top-up tax with a fiscal year ending before 30 April 2026; other cases use the seven-month rule.
What to do
Confirm entity scope and fiscal year, then complete the applicable registration process under FTA Decision 12.
Why it matters
T&M analysis: an ordinary corporate-tax registration is not evidence that the separate Pillar Two process is complete. Groups should establish which UAE entities are covered, who owns the group information and how their fiscal periods align.
Critical
Bahrain Corporate Tax
Proposed 10% corporate tax remains a 2027 legislative watch item
AnnouncedThe NBR announcement says the draft law will be referred to the legislative authority; 2027 application is an objective subject to legislative agreement
- Change reviewed
- 30 Dec 2025
- Effective / starts
- 2027 target · exact date not enacted
Who is affected
Potentially local companies above the announced BHD 1 million revenue or BHD 200,000 annual net-profit thresholds, if the proposal is enacted in its announced form.
What to do
Model the proposal as a scenario, not current law, and monitor the legislative process before changing compliance positions.
Why it matters
If enacted, the proposal would materially broaden Bahrain's domestic corporate-tax landscape beyond the current DMTT regime for large MNE groups.
ImportantBahrain Pillar Two
Bahrain DMTT remains in force for in-scope MNE groups
EffectiveDMTT applies to fiscal years beginning on or after 1 January 2025
- Change reviewed
- 1 Jan 2025
- Effective / starts
- 1 Jan 2025
Who is affected
Constituent entities and covered joint-venture structures in Bahrain belonging to MNE groups meeting the EUR 750 million revenue threshold.
What to do
Maintain DMTT data, governance and filing readiness alongside group-level Pillar Two processes.
Why it matters
The regime is already operational and remains the central corporate-tax compliance framework for large MNE groups in Bahrain.
Important
Kuwait Pillar Two
Kuwait DMTT registration and filing-entity requirements are operational
EffectiveThe Ministry describes the DMTT law as in force from 1 January 2025; registration is available through the Tax Services System
- Change reviewed
- 1 Jan 2025
- Effective / starts
- 1 Jan 2025
Who is affected
Constituent entities in Kuwait of MNE groups meeting the EUR 750 million threshold in at least two of the preceding four fiscal years.
What to do
Confirm every Kuwait constituent entity has a valid registration number and that the correct Filing Constituent Entity is designated and authorised.
Why it matters
The framework has moved beyond legislation into entity-level registration and filing responsibility.
ImportantQatar Pillar Two
Pillar Two registration is open on Dhareeba
Guidance issuedGTA registration service launched for in-scope MNE groups
- Change reviewed
- 2 Aug 2026
Who is affected
MNE groups within Qatar's Global and Domestic Minimum Tax scope.
What to do
Confirm group scope, identify the UPE and Qatar constituent entities, and complete initial registration within the GTA's stated three-month service window.
Why it matters
Pillar Two in Qatar has moved from legislative framework into an operational registration process.
ImportantUnited Arab Emirates VAT
VATP045 clarifies evidence for pre-2026 Concerned Goods imports
Guidance issuedFTA public clarification issued 26 August 2026
- Change reviewed
- 26 Aug 2026
Who is affected
VAT registrants recovering input tax on Concerned Goods imported on or before 31 December 2025.
What to do
Reconcile the customs declaration, overseas supplier invoice and VAT-return treatment for affected historic imports.
Why it matters
The clarification gives a practical evidence route for historic transactions that can still affect recoverable input tax.
ImportantUnited Arab Emirates Excise Tax
Minimum excise prices for tobacco and e-smoking liquids are in force
EffectiveCabinet Decision No. 137 of 2026 applies from 1 September 2026
- Change reviewed
- 1 Sept 2026
- Effective / starts
- 1 Sept 2026
Who is affected
Producers, importers, warehousekeepers and businesses dealing in the covered tobacco products and e-smoking liquids.
What to do
Check product master data and excise-price calculations against the new minimums and retain the supporting classification evidence.
Why it matters
The minimum-price floor can directly change the excise base for affected products.
ImportantUnited Arab Emirates VAT / E-invoicing
UAE replaces e-invoicing pre-approval with direct provider accreditation
EffectiveThe UAE Ministry of Finance announced Ministerial Decision No. 168 of 2026 on 9 October. The Ministry states that it applies from 1 October 2026 and replaces Decision No. 64 of 2025 and its amendments, including Decision No. 56 of 2026.
- Change reviewed
- 1 Oct 2026
- Effective / starts
- 1 Oct 2026
Who is affected
Electronic invoicing service providers and businesses selecting them.
What to do
Distinguish preliminary approval from accreditation; the Ministry states a transition of up to 30 days from 1 October.
Why it matters
T&M analysis: businesses selecting an e-invoicing partner should distinguish preliminary approval from completed accreditation. A historic provider shortlist is useful procurement evidence but cannot by itself establish the provider's current standing.
ImportantUnited Arab Emirates VAT
Input-VAT supplier-verification controls are effective
EffectiveFTA Decision 13 applies from 1 October 2026
- Change reviewed
- 20 Aug 2026
- Effective / starts
- 1 Oct 2026
Who is affected
Taxable persons deducting input VAT on supplies where the anti-evasion verification framework applies.
What to do
Check current onboarding and transaction evidence, aggregate supplier thresholds and retain documented review responsibilities.
Why it matters
Input-tax recovery will increasingly depend on documented verification controls rather than invoice possession alone.
ImportantUnited Arab Emirates Tax Incentives
UAE clarification separates free-zone status across corporate tax, VAT and excise
Guidance issuedThe FTA issued public clarification TAXP010 on Free Zones and Designated Zones for Tax Purposes, listed in its register on 2 October. The clarification explains that corporate tax, VAT and excise use different definitions and requirements.
- Change reviewed
- 2 Oct 2026
Who is affected
Businesses operating in UAE free zones or designated zones.
What to do
Evidence the location status separately for corporate tax, VAT and excise; do not infer transaction treatment from a licence alone.
Why it matters
T&M analysis: a master-data field labelled free zone is too broad if the business uses it to drive several taxes. Record the location's legal status for each regime and the evidence supporting that classification.
Important
Saudi Arabia Tax Administration
Tax penalty-relief window remains open through 31 December 2026
EffectiveZATCA extension is currently available subject to its conditions and exclusions
- Change reviewed
- 29 Jun 2026
- Deadline
- 31 Dec 2026
Who is affected
Eligible taxpayers with covered late-registration, payment, filing or VAT return-correction penalties.
What to do
Identify eligible historic exposures, submit required returns and settle or arrange payment of principal tax under the initiative conditions.
Why it matters
The relief can materially reduce historic compliance costs, but only if the underlying conditions are satisfied before the window closes.
ImportantSaudi Arabia VAT / E-invoicing
Fatoora Wave 25 preparation window is running
AnnouncedWave 25 taxpayers have an integration deadline of 1 February 2027
- Change reviewed
- 24 Jul 2026
- Deadline
- 1 Feb 2027
Who is affected
Taxpayers notified by ZATCA whose VAT-subject revenues exceeded SAR 187,500 in any of 2022, 2023, 2024 or 2025.
What to do
Reconcile ZATCA notification and historical VAT-subject revenue, then complete system mapping, integration and testing well before February.
Why it matters
For smaller Wave 25 taxpayers, technology lead time can be more difficult than the tax rule itself.
Important
Oman VAT / E-invoicing
Mandatory electronic invoicing begins in April and October 2027
EnactedDecision 189/2026 distinguishes mandatory annual-supplies cohorts; the FAQ pilot timetable is separate
- Change reviewed
- 9 Aug 2026
- Effective / starts
- 1 April 2027 · annual supplies above OMR 5 million
Who is affected
Taxable persons with annual supplies above OMR 5 million from 1 April 2027; those at or below OMR 5 million from 1 October 2027.
What to do
Confirm the annual-supplies cohort and prepare provider, invoice-data, security and continuity controls. Retain pilot onboarding instructions separately.
Why it matters
The enacted dates govern mandatory application; the programme FAQ does not override them.
ImportantOman Personal Income Tax
Personal Income Tax Law is enacted for a 2028 start
EnactedRoyal Decree No. 56/2025 enters into force at the beginning of 2028
- Change reviewed
- 22 Jun 2025
- Effective / starts
- Beginning of 2028
Who is affected
Natural persons whose total annual income exceeds OMR 42,000 from income types and under conditions specified by the law.
What to do
Treat 2028 as a real implementation horizon and monitor the executive regulations and guidance before finalising payroll, mobility or personal-tax processes.
Why it matters
The 5% PIT introduces a new individual-tax layer in Oman, but detailed application depends on the law, regulations, exemptions and taxpayer facts.
MonitorQatar Tax Treaties
Qatar announces signature of a double-tax agreement with Tanzania
AnnouncedQatar's General Tax Authority announced a signed agreement with Tanzania covering the avoidance of double taxation of income and the prevention of tax evasion and avoidance. The GTA news index dates the announcement 29 September 2026.
- Change reviewed
- 29 September 2026 · announcement date
Who is affected
Businesses and investors with Qatar–Tanzania income flows.
What to do
Monitor treaty text, entry into force and application dates; signature alone does not establish relief.
Why it matters
T&M analysis: businesses with activity in both countries should inventory income flows, existing withholding treatment and documentation requirements. That gives them a usable baseline once the authoritative text and status are available.
MonitorUnited Arab Emirates Corporate Tax
The 30 September corporate-tax deadline has passed for 2025 calendar year-ends
EffectiveHistorical 30 September 2026 deadline; the statutory nine-month rule remains operative
- Change reviewed
- 4 Sept 2026
- Deadline
- 30 Sept 2026
Who is affected
UAE Taxable Persons with a tax period ending 31 December 2025, subject to any specific FTA treatment applicable to them.
What to do
Confirm filing acknowledgement and payment settlement; address outstanding obligations using the applicable FTA process.
Why it matters
The calendar-year deadline has passed. Outstanding filing, payment or acknowledgement issues require prompt reconciliation under the applicable FTA process.
MonitorQatar Tax Administration
Qatar links tax and judicial bodies in a digital cooperation memorandum
AnnouncedQatar's Supreme Judiciary Council and General Tax Authority signed a memorandum to strengthen institutional coordination and electronic connectivity. The GTA says it will support shared judicial committees, including the Tax Grievance Committee.
- Change reviewed
- 6 Oct 2026
Who is affected
Taxpayers and advisers handling Qatar tax disputes.
What to do
Maintain consistent case records and existing legal deadlines; monitor any taxpayer-facing implementation instructions.
Why it matters
T&M analysis: better connectivity can make consistency between tax records and dispute submissions more important. Businesses should maintain a clear chronology of assessments, objections, correspondence and supporting documents.