Treaty research catalogueReviewed official-source index across all six GCC countries. Bilateral treaty relationships are kept separate from protocols, transport-only agreements and multilateral instruments, with legal status labelled conservatively.
Intelligence / Treaty library
GCC Tax Treaties
Six countries. One place to find treaty partners, official texts and the dates that matter.
The current ZATCA income-tax agreement catalogue is indexed together with the separately published Saudi-Gambia signing announcement. Signed-only relationships are not treated as in force without a current authority status date.
ZATCA reports the entry-into-force date. Tax-specific application and the effect of later instruments require confirmation from the official text.
Official agreement page: https://www.zatca.gov.sa/en/RulesRegulations/Agreements/Pages/Albania-Convention.aspx. Candidate classification excludes customs, MLI and limited transport agreements from the bilateral income-tax library.
ZATCA reports the entry-into-force date. Tax-specific application and the effect of later instruments require confirmation from the official text.
Official agreement page: https://www.zatca.gov.sa/en/RulesRegulations/Agreements/Pages/algeria-convention.aspx. Candidate classification excludes customs, MLI and limited transport agreements from the bilateral income-tax library.
ZATCA reports the entry-into-force date. Tax-specific application and the effect of later instruments require confirmation from the official text.
Official agreement page: https://www.zatca.gov.sa/en/RulesRegulations/Agreements/Pages/austria-convention.aspx. Candidate classification excludes customs, MLI and limited transport agreements from the bilateral income-tax library.
ZATCA reports the entry-into-force date. Tax-specific application and the effect of later instruments require confirmation from the official text.
Official agreement page: https://www.zatca.gov.sa/en/RulesRegulations/Agreements/Pages/azerbaijan-convention.aspx. Candidate classification excludes customs, MLI and limited transport agreements from the bilateral income-tax library.
ZATCA reports the entry-into-force date. Tax-specific application and the effect of later instruments require confirmation from the official text.
Official agreement page: https://www.zatca.gov.sa/en/RulesRegulations/Agreements/Pages/bangladesh-convention.aspx. Candidate classification excludes customs, MLI and limited transport agreements from the bilateral income-tax library.
ZATCA reports the entry-into-force date. Tax-specific application and the effect of later instruments require confirmation from the official text.
Official agreement page: https://www.zatca.gov.sa/en/RulesRegulations/Agreements/Pages/belarus-convention.aspx. Candidate classification excludes customs, MLI and limited transport agreements from the bilateral income-tax library.
ZATCA reports the entry-into-force date. Tax-specific application and the effect of later instruments require confirmation from the official text.
Official agreement page: https://www.zatca.gov.sa/en/RulesRegulations/Agreements/Pages/bulgaria-convention.aspx. Candidate classification excludes customs, MLI and limited transport agreements from the bilateral income-tax library.
ZATCA reports the entry-into-force date. Tax-specific application and the effect of later instruments require confirmation from the official text.
Official agreement page: https://www.zatca.gov.sa/en/RulesRegulations/Agreements/Pages/china-convention.aspx. Candidate classification excludes customs, MLI and limited transport agreements from the bilateral income-tax library.
ZATCA reports application from 1 January 2026; this is distinct from entry into force and may require tax-specific interpretation.
Official agreement page: https://www.zatca.gov.sa/en/RulesRegulations/Agreements/Pages/croatia-convention.aspx. Candidate classification excludes customs, MLI and limited transport agreements from the bilateral income-tax library.
ZATCA reports the entry-into-force date. Tax-specific application and the effect of later instruments require confirmation from the official text.
Official agreement page: https://www.zatca.gov.sa/en/RulesRegulations/Agreements/Pages/cyprus-convention.aspx. Candidate classification excludes customs, MLI and limited transport agreements from the bilateral income-tax library.
ZATCA reports the entry-into-force date. Tax-specific application and the effect of later instruments require confirmation from the official text.
Official agreement page: https://www.zatca.gov.sa/en/RulesRegulations/Agreements/Pages/czech-convention.aspx. Candidate classification excludes customs, MLI and limited transport agreements from the bilateral income-tax library.
ZATCA reports the entry-into-force date. Tax-specific application and the effect of later instruments require confirmation from the official text.
Official agreement page: https://www.zatca.gov.sa/en/RulesRegulations/Agreements/Pages/egypt-convention.aspx. Candidate classification excludes customs, MLI and limited transport agreements from the bilateral income-tax library.
ZATCA reports the entry-into-force date. Tax-specific application and the effect of later instruments require confirmation from the official text.
Official agreement page: https://www.zatca.gov.sa/en/RulesRegulations/Agreements/Pages/ethiopia-convention.aspx. Candidate classification excludes customs, MLI and limited transport agreements from the bilateral income-tax library.
ZATCA reports the entry-into-force date. Tax-specific application and the effect of later instruments require confirmation from the official text.
Official agreement page: https://www.zatca.gov.sa/en/RulesRegulations/Agreements/Pages/france-convention.aspx. Candidate classification excludes customs, MLI and limited transport agreements from the bilateral income-tax library.
The agreement is listed by ZATCA, but the catalogue summary does not state an entry-into-force date. No in-force conclusion is inferred.
Official agreement page: https://www.zatca.gov.sa/en/RulesRegulations/Agreements/Pages/Gabon-convention.aspx. Candidate classification excludes customs, MLI and limited transport agreements from the bilateral income-tax library.
Use the authorities’ catalogues alongside this independent index. Some official portals may restrict access, offer Arabic-only documents or contain temporarily unavailable links.
Only comprehensive bilateral income-tax treaties confirmed in force will enter a national in-force total. The current library also contains authority-listed, signed and review-pending records, so its 457 indexed relationships are not automatically an in-force count. Protocols, MLI modifications, investment agreements, information-exchange agreements and limited transport agreements do not increase the bilateral partner count.
What the dates mean
Signature, entry into force and application are distinct. Application can differ by country, tax and period. A source-listed effective date is not silently converted into an entry-into-force date.
What verification means
“Source confirmed” identifies a status expressly reported by an official authority or a directly verified authoritative treaty record; it is not a tax opinion. Catalogue-only rows, signing announcements and unverified force dates are clearly labelled. Missing records are not evidence that no treaty exists.
Treaty relief depends on residence, beneficial ownership, anti-abuse provisions, domestic law and the applicable instruments. Always consult the current treaty and amendments. General information only—not tax, legal or investment advice.