| United Arab Emirates (UAE) | |
| Value Added Tax (‘VAT’) | The UAE Federal Tax Authority (‘the FTA’) issued an updated VAT Guide (VATGRH1) on VAT refund scheme for UAE Nationals building new residences. It provides a simplified and fully updated framework with additional clarity on eligibility, qualifying expenses, and the application process for VAT refunds |
| Corporate Tax (‘CT’) | The FTA released a Corporate Tax Public Clarification (‘CTP010’), providing guidance on the interpretation of the terms “director” and “officer” under the Federal Decree Law No. 47 of 2022. The clarification is particularly relevant for determining the scope of Connected Persons and assessing the deductibility of payments made to such persons for CT purposes |
| The FTA has enabled a pre-filing request functionality for the Advance Pricing Agreement (‘APA’) on the Emaratax Portal. This represents a significant operational development, enabling taxpayers to formally initiate APA discussion with the FTA. The functionality aims to facilitate taxpayers in proactively managing transfer pricing risk and obtaining greater certainty in relation to related party transactions | |
| UAE Taxes | The UAE Cabinet issued Cabinet Decision No. 17 of 2026, amending certain provisions of Cabinet Decision No. 74 of 2023, effective from 1 April 2026. It provides clarity on the interpretational ambiguities and standardizes compliance practices, particularly in relation to refund adjustments and error corrections |
| Dubai Customs | The Dubai Customs Authority announced Customs Notice No. (05/2026), introducing a temporary extension of the transit period for goods under transit procedures from 30 days to 90 days. The notice amends the Customs Policy No. 35/2011 and is effective from 12 March 2026 until further notice |
| The Dubai Customs Authority issued Customs Notice No. (10/2026) on the implementation of a mechanism for signing customs declarations using the digital identity (UAE PASS), effective from 10 May 2026. This initiative supports businesses with enhanced government services through smart and efficient solutions | |
| E-Invoicing | The UAE Ministry of Finance (‘the MoF’) published an updated list of Pre Approved Accredited Service Providers (‘ASPs’) for e invoicing on its official website, increasing the number of providers to 32 |
| The UAE MoF announced the launch of the e-Invoicing 4-Corner model, marking a significant milestone in the UAE’s digital transformation journey and enabling businesses to exchange electronic invoices seamlessly across accredited channels | |
| Kingdom of Saudi Arabia (KSA) | |
| Zakat | The Zakat, Tax and Customs Authority published updated guidance and clarification, comprehensively addressing frequently asked questions and key areas of dispute under the Executive Regulations for Zakat Collection |
| Double Tax Avoidance Agreement (‘DTAA’) | The Saudi Arabian Council of Ministers approved the ratification of the DTAA with the Kingdom of Bahrain. The DTAA is intended to eliminate double taxation, enhance cross-border tax certainty and further promote trade and investment relations between the two jurisdictions |
| Qatar | |
| Capital Gain Tax (‘CGT’) | The General Tax Authority (‘the GTA’) issued an official clarification on CGT, introducing an exemption for gains arising from qualifying intra-group restructuring transactions. The clarification is intended to facilitate corporate reorganisations and further support the investment environment |
| Corporate Income Tax (‘CIT’) | The GTA announced an extension of the deadline for submitting the CIT returns for the 2025 tax year until 30 June 2026. The extension is aimed at support taxpayers and enhance overall tax compliance by providing additional time to fulfil their filing obligations |
| Excise Tax | Qatar issued Law No. 2 of 2026, amending key provisions of the Excise Tax Law No. 25 of 2018, introducing a tiered excise tax mechanism for sweetened beverages based on sugar content |
| Pillar Two Framework | The GTA released a user guide on the Qatar Pillar Two Framework aligned with the OECD’s Pillar Two rules, providing comprehensive and practical guidance on the implementation of the global minimum tax regime |
| State of Kuwait | |
| Domestic Minimum Top-up Tax (‘DMTT’) | The Kuwait Ministry of Finance (‘’the Kuwait MOF’) issued Budget Executive Regulations for FY 2026/2027, introducing updates to the 5% tax retention regime and clarifying its interaction with the DMTT framework |
| The Kuwait MOF issued Circular No. 1 of 2026, introducing an optional advance tax payment mechanism for multinational enterprise groups subject to the DMTT regime to facilitate the advance settlement of estimated tax liabilities by taxpayers | |
| Organization for Economic Co-Operation and Development (OECD) | |
| DMTT | The OECD released a new toolkit on the Global Minimum Tax implementation, providing practical guidance to support jurisdictions in adopting and administering the Pillar Two global minimum tax framework |
