Digest March – April 2026
Dear Colleagues,
We are pleased to present the latest edition of our GCC Tax and Legal News Digest, bringing you the most important developments from across the region in March and April.
In the UAE, the Emirate of Dubai has approved an economic support package in the amount of AED 1 billion. Concurrently, Dubai Customs has issued two critical notices – Customs Notice No. 05/2026 and No. 06/2026 – introducing temporary facilitation measures aimed at safeguarding supply chains and enabling the movement of cargo via the ports and airports of Oman. Furthermore, the UAE has amended the Tax Procedures Executive Regulation effective as of 1 April 2026, advanced its Advance Pricing Agreement regime, launched Phase 1 of the national R&D Tax Incentives Programme, and approved the Crypto-Asset Reporting Framework MCAA.
In Kuwait, new executive rules pertaining to a 5% tax retention mechanism and tax compliance requirements have been promulgated. Qatar has introduced a novel excise tax regime applicable to sweetened beverages and has enabled the direct application of double taxation avoidance agreements. Bahrain has issued updated versions of its VAT Real Estate Guide and VAT Healthcare Guide.
In this edition you will find updates on the following:
UAE
- Dubai Approves an AED 1 Billion Package of Economic Support Measures
- Dubai Customs Issues Customs Notice No. 05/2026 on Temporary Facilitation Measures
- Dubai Customs Issues Customs Notice No. 06/2026 on Temporary Facilitation of the Movement of Cargo via Land from the Emirate of Dubai to the Rest of the World using the Ports and Airports of Oman
- UAE Amends the Tax Procedures Executive Regulation with Effect from 1 April 2026
- FTA Issues Decision No. 2 of 2026 on Clarifications and Directives
- UAE Advances the APA Regime
- Ministry of Finance Launches Phase 1 of the UAE R&D Tax Incentives Programme
- EmaraTax Introduces a “Re-open” Feature for Inquiries and Complaints
- UAE Approves CARF MCAA for Crypto-Asset Reporting
- FTA Updates the Guide on VAT Refunds for UAE Nationals Building New Residences
Kuwait
- Kuwait Issues New Executive Rules on 5% Tax Retention and Tax Compliance
Qatar
- Qatar Introduces a New Excise Tax Mechanism for Sweetened Drinks
- Qatar Enables Direct Application of Double Taxation Avoidance Agreements
Bahrain
- Bahrain Updates the VAT Real Estate Guide
- Bahrain Updates the VAT Healthcare Guide
We hope you find this digest informative and remain available to discuss how these developments may impact your business.
Full analysis is available in the links below: