| Tax Statutes |
Description |
| United Arab Emirates (UAE) |
| UAE Taxes |
- The Federal Tax Authority (‘FTA’) issued an updated and consolidated “Federal Tax Authority Service Guide”, setting out comprehensive guidance on its service framework. The guide outlined detailed procedural steps, eligibility conditions, supporting documentation requirements, and end-to-end digital workflows for a wide range of services.
Some of the key aspects include tax registration and deregistration, amendments to tax records, refund and reconsideration applications, request for administrative penalty waivers or instalment applications, and the issuance of tax certificates across VAT, Corporate Tax and Excise Tax
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| Corporate Tax (CT) |
- The FTA introduced an online eligibility check mechanism for waiver of administrative penalties arising from late CT registration, enabling taxpayers to independently assess their eligibility in a streamlined, automated manner, without the need for manual review or intervention
- The FTA introduced a new feature on the Emara Tax portal enabling taxpayers to make CT payments in advance of the CT return filing deadline. Such advance payments may be carried forward and adjusted against the next CT return filing period (i.e., periods ending after 31 December 2025) or applied against future outstanding tax liabilities, thereby offering greater flexibility in managing CT obligations
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| Value Added Tax (VAT) |
- The FTA released a VAT Guide (VATGPM1) on Profit Margin Scheme, clarifying eligibility, VAT calculation on the margin, and invoicing, record keeping, and reporting requirements, including applicability to disposals of goods with blocked input tax under Article 53
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| Excise Tax |
- The FTA released the updated Taxable Persons Guide for Excise Tax (ETGTP1), providing a revised and consolidated guidance on excise tax obligations, including registration and deregistration requirements, compliance procedures, designated zone treatment, audits, appeals, and recent policy changes applicable to taxable persons
- The FTA issued FTA Decision no. 1 of 2026, effective 27 January 2026, amending the Standards, Controls and Procedures for Dealing with shortage within the Designated Zone due to the Natural Characteristics of Excise Goods
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| Dubai Customs |
- Dubai Customs issued Notice 02/2026, extending the flexible Phase 1 implementation of the Integrated Customs Tariff under which the traders may continue to use the existing 8-digit HS classification, (while the transition to the 12-digit tariff structure remains ongoing) with other conditions set out in Customs Notice 10/2025 continuing to apply unchanged
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| E-Invoicing |
- The Ministry of Finance delivered a detailed presentation on the UAE e-invoicing Programme, highlighting stakeholder engagement, pilot programme preparation, and implementation planning, and reflects the Ministry’s current policy direction
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| UAE Anti-Money Laundering (‘AML’) |
- The Ministry of Economy & Tourism (‘MOET’) launched the initiation of the Annual Risk Assessment (ARA) data collection exercise under AML regulations for Designated Non Financial Businesses and Professions (DNFBPs), covering the 2025 financial year (1 January 2025 to 31 December 2025) under the UAE’s Anti Money Laundering and Counter Terrorist Financing (AML/CFT) framework
- The MOET extended the deadline for submission of the ML/TF Risk Assessment Data Collection for the 2025 reporting period for DNFBPs, as follows:
- Dealers in Precious Metals & Stones and Corporate Service Providers: 27 February 2026
- Real Estate Brokers and Independent Accountants & Auditors: 28 February 2026
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| Kingdom of Saudi Arabia (KSA) |
| KSA Taxes |
- The Saudi Arabia’s Zakat, Tax and Customs Authority (‘ZATCA’) announced the amnesty for Cancellation of Fines and Exemption of Financial Penalties initiative would be further extend for six months subject to all tax laws, until 30 June 2026, effective from the date of the announcement
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| E-Invoicing |
- The ZATCA announced the 24th wave of Phase Two of the e invoicing project, requiring affected taxpayers to integrate their systems with the FATOORA platform by June 30, 2026, continuing Saudi Arabia’s phased digital compliance programme
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| Sultanate of Oman |
| Double Tax Avoidance Agreement (‘DTAA’) |
- Oman and Austria signed a DTAA aimed at enhancing cross border investment and deepening economic cooperation. The treaty is intended to provide greater tax certainty for businesses and investors between the two jurisdictions
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| Qatar |
| Double Tax Avoidance Agreement |
- The Ministry of Foreign Affairs, Qatar and the Government of Canada agreed to commence negotiations for a Double Tax Treaty between the two jurisdictions, reflecting Qatar’s continued efforts to expand and strengthen its international tax treaty network
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| State of Kuwait |
| Double Tax Avoidance Agreement |
- Kuwait has initialled a protocol to its existing Double Tax Treaty with Germany, introducing amendments to the current treaty framework. The protocol is subject to formal signature and ratification by both jurisdictions before it can enter into force
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