Standard-rate view only. Registration thresholds, exemptions, zero-rating, sector rules and place-of-supply rules require separate analysis. “Not applied” is not the same as a 0% VAT rate. Source review date: 2026-09-03.
6 of 6 records
GCC VAT tracker
Jurisdiction
Headline treatment
Verification
What it means
Timing
Source
Qatar
Not applied
Source reviewed
The GTA investor guide states that Qatar has not applied VAT. This is not a zero-rated VAT regime.
A selective, source-reviewed record of material historical changes behind the current tracker position. Values labelled “at this date” are historical states, not today’s rate or status.
Historical timeline — not current rates.The current tracker position is shown on every card and in the table above.
7verified changesEvery entry links to the public source used for the history record.
Rule effectiveUnited Arab Emirates
Current tracker position5%
Before this changeEarlier VAT Executive Regulation rules on composite supplies, employee benefits, capital assets and input-tax recovery
Changed at this date toCabinet Decision No. 149 of 2026 amendments effective, with Article 55 apportionment transitioning later
Most amendments made by Cabinet Decision No. 149 of 2026 take effect on 1 October 2026. The revised Article 55 input-tax apportionment provisions apply from the first Tax year commencing after 1 October 2027, while the cash-payment amount and controls remain subject to a separate Ministerial Decision.
Why it matters
The standard VAT rate remains 5%, but the operating rules affect supply classification, employee-cost recovery, cash-payment controls, capital assets and future apportionment calculations for partly exempt businesses.
Coverage All six GCC states are retained even where VAT has not been implemented, so the tracker shows regional implementation gaps rather than hiding them.
Rate discipline The displayed value is the standard headline rate or implementation status. Reduced, zero-rated and exempt categories are outside this first-view field.
History discipline Only source-reviewed implementation and standard-rate changes appear in the history layer. Historical “changed to” values describe the position at that date, not necessarily the current rate. History reviewed 10 September 2026.