Digest April – May 2026

Dear Colleagues,

We are pleased to present the latest issue of our monthly digest of tax and legal news from the Gulf countries, which covers the most important developments in the region that took place in April-May 2026.

In the UAE, MOHRE has tightened salary payment requirements through the WPS, while Dubai Aviation City has defined the boundaries of the Al Maktoum International Airport Free Zone. The FTA issued Public Clarification CTP010, which for the first time provides detailed criteria for classifying individuals as “directors” and “officers” for transfer pricing purposes. At the same time, the Ministry of Finance extended the deadline for the implementation of e-invoicing for large businesses (with annual revenues of AED 50 million or more) to October 30, 2026, and tightened the accreditation requirements for service providers, with an emphasis on cybersecurity and interoperability with the FTA platform. Dubai Customs also published a Q&A guide on temporary measures introduced in response to the ongoing conflict. In addition, the State Duma of the Russian Federation ratified a package of cooperation agreements with the UAE.
In Qatar, the deadline for filing the 2025 tax return was extended to June 30, 2026. Kuwait launched a voluntary advance payment program for DMTT under Pillar Two. Bahrain updated its guidance for tax agents and representatives on VAT.
In this edition you will find updates on the following:

UAE
• UAE MOHRE Tightens the Requirements to Salary Payments via WPS
• Dubai Aviation City Corporation defines boundaries of Al Maktoum International Airport Free Zone
• Dubai Customs Issues a Q&A Guide in Light of the Measures Introduced due to the Conflict
• FTA Issues Public Clarification CTP010 on the Meaning of Director and Officer for Transfer Pricing Purposes
• UAE Extends E-Invoicing Deadline for Large Businesses to October 30, 2026 and Tightens Accreditation Criteria for Service Providers
• Russian State Duma Ratifies Package of Cooperation Agreements with UAE

Qatar
• Qatar’s General Tax Authority and Edaa Sign an Electronic Linkage Agreement to Enhance Tax Audit Efficiency and Compliance
• Qatar Extends 2025 Tax Return Filing Deadline to 30 June 2026

Oman
• Omani Court Sentences Tax Evader to Prison and Fine in Absentia

Kuwait
• Kuwait Launches Optional Advance DMTT Payment Program Under Pillar Two

Bahrain
• NBR Updates Tax Agent/VAT Representative 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:

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