GCC Tax Update Q1 2026
GCC Tax Update Q1 2026
About the update
Tax regulations across the Gulf Cooperation Council are evolving at pace — and Q1 2026 has delivered meaningful developments that every regional business should know about.
BDO's Q1 2026 GCC Tax Update brings together the key regulatory changes, legislative progress, and enforcement signals from all six member states — compiled by our in-country specialists who advise businesses operating across the region every day.
What's covered this quarter:
- UAE — Corporate tax maturation, continued e-invoicing momentum, and Dubai Customs' new cargo rerouting arrangements via Khorfakkan and Fujairah ports
- Saudi Arabia — Regulatory frameworks approved for Special Economic Zones; 24th e-invoicing implementation wave details released
- Oman — Pillar 2 top-up tax now in effect from 1 January 2026 under Royal Decree No. 70/2024; second-phase e-invoicing notifications issued
- Bahrain — Draft Corporate Income Tax law advancing toward enactment ahead of the planned 2027 introduction
- Qatar — Global minimum tax progress, tax treaty modernisation, and new restructuring reliefs
- Kuwait — Tax treaty negotiations and amendments to existing bilateral treaties
For Lebanese businesses operating across the region, staying current on GCC tax change is no longer optional. Whether you are managing cross-border structures, assessing e-invoicing readiness, or tracking the GCC's alignment with OECD Pillar 2, this update gives you the regional picture in one place.