Digest May – June 2026

Dear Colleagues,

We are pleased to present the latest issue of our monthly digest of tax and legal news from the Gulf countries, covering the most significant developments across the region in May and June 2026.

In the UAE, the Federal Tax Authority opened registration for the Domestic Minimum Top-up Tax through EmaraTax, while the Ministry of Finance updated the electronic invoicing guidelines and opened the CY2025 CRS/FATCA reporting period. The UAE also ratified the Annex amending the GCC Unified Excise Tax Agreement, and the FTA issued updated guidance on the Corporate Tax treatment of Family Foundations and VAT refunds for UAE nationals constructing new residences.

Saudi Arabia approved amendments to the GCC Unified VAT Agreement and issued important guidance on real estate transaction tax, VAT groups and general VAT compliance. Qatar announced developments relating to its tax treaties, while its Cabinet approved a draft law and executive regulations on electronic invoicing. Oman and Kuwait received OECD recognition for their domestic minimum top-up tax regimes, Kuwait approved accession to the BEPS Multilateral Instrument, and Bahrain issued new guidance on DMTT transfer pricing and computations and launched a new virtual customer service centre.

Full analysis is available in the link below:

Download Digest .