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GCC Tax Laws | Your Premier GCC Tax Research Platform

Explore up-to-date GCC tax insights including VAT updates, corporate tax regulations, Zakat rules, Double Taxation Avoidance Agreements, and compliance guidance across UAE, Saudi Arabia, Bahrain, Kuwait, Qatar and Oman

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September 2025 UAE, small business relief corporate tax UAE, free zone qualifying income 0 % tax UAE, excise tax tobacco energy drink UAE, GCC Pillar Two minimum top-up tax, double tax treaties UAE tax residency certificate, VATP040 interest deduction limit UAE, Saudi white land levy amendments May 2025, Bahrain VAT 10 % implementation guide, Oman income tax introduction 2025, Qatar VAT expected 2025 rollout, CBAM GCC carbon border adjustment, transfer pricing rules UAE free zone, ESR economic substance notification UAE, FTA VAT clarifications barter reverse charge, KSA Zakat executive regulations January 2024, UAE VAT audit trends 2025 how to prepare, FTA self invoicing SWIFT services UAE, UAE e-invoicing wave 22 ZATCA criteria, Bahrain DMTT registration manual, Oman digital tax stamp excise soft drinks, Saudi VAT implementing regs April 2025, UAE FTA portal request tracker feature, Bahrain excise tax sugary beverages 2025, UAE reverse charge VAT barter FTA notice, Kuwait VAT expected end-2025 update, Qatar VAT legislation not yet introduced, FTA VATP042 barter tutorial video, UAE corporate tax relief free zone SMEs, EmaraTax UAE Pass link deadline September 2024, KSA e-invoicing ZATCA wave 22 deadline 31-Dec-2025, FTA interest deduction cap VATP040 UAE, Taxation of Corporations and Businesses, Amending Certain Provisions of the Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses , Determination of Tax Residency , Determining Qualifying Income for the Qualifying Free Zone Person for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Determination of the Amount of Annual Income Subject to Corporate Tax, Specifying the Categories of Businesses or Business Activities Conducted by a Resident or Non-Resident Natural Person that are Subject to Corporate Tax, The Administrative Penalties for Violations Related to the Application of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Conditions for Qualifying Investment Funds for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Regarding the Qualifying Public Benefit Entities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Determining Qualifying Income for the Qualifying Free Zone Person for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Determination of a Non-Resident Person's Nexus in the State for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, On the Executive Regulation of Federal Decree-Law No. (28) of 2022 on Tax Procedures, nan, Tax Group for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Unincorporated Partnership, Foreign Partnership and Family Foundation for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Determination of the Conditions under which a Person may Continue to be Deemed as an Exempt Person, or Cease to be Deemed as an Exempt Person from a Different Date for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Accounting Standards and Methods for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Private Pension Funds and Private Social Security Funds for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Ministerial Decision No. 116 of 2023, Adjustments Under the Transitional Rules for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Tax Group for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, General Interest Deduction Limitation Rule for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Unincorporated Partnership, Foreign Partnership and Family Foundation for the Purposes of Federal Decree- Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Transfers Within a Qualifying Group for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Business Restructuring Relief for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, General Rules for Determining Taxable Income for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Issuance of Tax Residency Certificate for the Purposes of International Agreements, Implementation of Certain Provisions of Cabinet Decision No. 85 of 2022 on Determination of Tax Residency, Exception from Tax Registration for the Purpose of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Treatment of all Businesses and Business Activities Conducted by a Government Entity as a Single Taxable Person, Small Business Relief for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Determination of Categories of Taxable Persons Required to Prepare and Maintain Audited Financial Statements for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Determination of the Conditions under which the Presence of a Natural Person in the State would not Create a Permanent Establishment for a Non-Resident Person for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Requirements for Maintaining Transfer Pricing Documentation for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Ministerial Decision No. 139 of 2023 Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Ministerial Decision No. (265) of 2023 Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, The Refund of Fees of Private Clarification Requests, Determining the Requirements for the Registration of the Unincorporated Partnership and Determining the Distributive Shares of Partners in an Unincorporated Partnership for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments, Requirements of Submitting a Declaration for Exempt Persons for purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Conditions for Forming the Tax Group by Subsidiaries of a Government Entity for the Purposes of Federal Decree- Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Determination of Conditions for Conversion of Amounts Quantified in a Currency other than the United Arab Emirates Dirham for the Purposes of the Federal Decree- Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Amending the Authority's Policy on Issuing Clarifications and Directives, Conditions for Change in Tax Period for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Tax Deregistration Timeline for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Provisions of Exemption from Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Postponement of the Deadline to File a Tax Return and Settle the Corporate Tax Payable for Certain Tax Periods for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments, The Timeline specified for Registration of Taxable Persons for Corporate Tax for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments, Taxation of Corporations and Businesses, Accounting Standards and Interaction with Corporate Tax, Business Restructuring Relief, Determination of Taxable Income, Exempt Persons - Public Benefit Entities Pension Funds and Social Security Funds, Extractive and Non-Extractive Natural Resource Business Guide, Exempt Income - Dividends and Participation Exemption, Taxation of Foreign Source Income, Free Zone Persons, Corporate Tax - General Guide, Investment Funds and Managers, Non-Resident Person, Taxation of Partnerships, Qualifying Group Relief, Real-Estate-Investment-for-natural-persons, Registration of Juridical Persons, Registration of Natural Persons, Small Business Relief, Tax Groups, Taxation of Natural Persons under the Corporate Tax Law, Transfer Pricing Guide, Tax Returns, Private Clarifications, Tax Resident and Tax Residency Certificate, Corporate Tax Public Clarification Registration Timelines for Taxable Persons for Corporate Tax, Corporate Tax Public Clarification The definition of 'Related Parties' where there is a common ownership and/or Control through a Government Entity, Corporate Tax Public Clarification First Tax Period of a juridical person, Corporate Tax Public Clarification Postponement of the Deadline to File a Tax Return and Settle the Corporate Tax Payable for certain Tax Periods, Tax Procedures Public Clarification Issuance of a New Tax Procedures Executive Regulation, Tax Procedures Public Clarification Grace period to update information in tax records, Tax Procedures Public Clarification Tax Assessment Reviews, Federal Decree-Law No. 47 of 2022, Federal Decree-Law No. 60 of 2023 , Cabinet Decision No. 85 of 2022 , Cabinet Decision No. 100 of 2023, Cabinet Decision No. 116 of 2022, Cabinet Decision No. 49 of 2023, Cabinet Decision No. 75 of 2023, Cabinet Decision No. 81 of 2023, Cabinet Decision No. 37 of 2023, Cabinet-Decision No. 55 of 2023, Cabinet-Decision-No. 56-of-2023, Cabinet-Decision-No-74-of-2023, Cabinet-Decision-No-10 of 2024, Ministerial-Decision-No.-301-of-2024, Ministerial Decision No. 261 of 2024, Ministerial Decision No. 105 of 2023, Ministerial Decision No. 114 of 2023, Ministerial Decision No. 115 of 2023, Ministerial Decision No. 116 of 2023, Ministerial Decision No. 120 of 2023, Ministerial Decision No. 125 of 2023, Ministerial Decision No. 126 of 2023, Ministerial Decision No. 127 of 2023, Ministerial Decision No. 132 of 2023, Ministerial Decision No. 133 of 2023, Ministerial Decision No. 134 of 2023, Ministerial Decision No. 247 of 2023, Ministerial Decision No. 27 of 2023, Ministerial Decision No. 43 of 2023, Ministerial Decision No. 68 of 2023, Ministerial Decision No. 73 of 2023, Ministerial Decision No. 82 of 2023, Ministerial Decision No. 83 of 2023, Ministerial Decision No. 97 of 2023, Ministerial-Decision-No.-139-of-2023, Ministerial-Decision-No-265-of-2023, FTA Decision No. 5 of 2024, FTA Decision No 16 of 2023, FTA Decision No. 11 of 2023, FTA Decision No. 12 of 2023, FTA Decision No. 13 of 2023, FTA Decision No. 4 of 2024, FTA Decision No. 5 of 2023, FTA Decision No. 6 of 2023, FTA Decision No. 7 of 2023, FTA-Decision-No-7-of-2024, FTA Decision No. 3 of 2024, FDL No. 47 of 2022, CTGACS1, CTGBRR1, CTGDTI1 , CTGEPF1, CTGEPX1 , CTGEXI1 , CTGFSI1, CTGFZP1, CTGGCT1, CTGIFM1 , CTGNRP1, CTGPTN1 , CTGQGR1 , CTGREI1, CTGRJP1 , CTGRNP1 , CTGSBR1, CTGTGR1, CTGTNP1 , CTGTP1 , CTGTXR1, TPGPC1 , TPGTR1 , CTP001, CTP002 , CTP003 , CTP004, TAXP006, TAXP007, TAXP008, Definitions, Imposition of corporate tax, Corporate tax rate, Exempt person, Government entity, Government controlled entity, Extractive business, Non-extractive natural resource business, Qualifying public benefit entity, Qualifying mutual fund, Taxable person, Corporate tax base, State sourced income, Permanent Establishment, Investment manager exemption, Partners in an unincorporated association, Family Foundation, Qualifying Free Zone Person, Election to be subject to corporate tax, 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returns & clarifications, nan, nan, nan, nan, nan, nan, Violations & penalties, Transitional rules, Closing provisions, nan, nan, nan, nan, nan, nan, nan, nan, Determination of Tax Residency , Determining Qualifying Income for the Qualifying Free Zone Person for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Determination of the Amount of Annual Income Subject to Corporate Tax, Specifying the Categories of Businesses or Business Activities Conducted by a Resident or Non-Resident Natural Person that are Subject to Corporate Tax, The Administrative Penalties for Violations Related to the Application of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Conditions for Qualifying Investment Funds for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Regarding the Qualifying Public Benefit Entities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Determining Qualifying Income for the Qualifying Free Zone Person for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Determination of a Non-Resident Person's Nexus in the State for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, On the Executive Regulation of Federal Decree-Law No. (28) of 2022 on Tax Procedures, Determination of a Non-Resident Person's Nexus in the State, On Qualifying Investment Funds and Qualifying Limited Partnerships, The Imposition of Top-up Tax on Multinational Enterprises, Audited Financial Statements for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, The Commentary and Agreed Administrative Guidance for the Purposes of Cabinet Decision No. 142 of 2024 on the Imposition of Top-Up Tax On Multinational Enterprises, Tax Group for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Participation Exemption and Foreign Permanent Establishment Exemption, Unincorporated Partnership, Foreign Partnership and Family Foundation for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Determination of the Conditions under which a Person may Continue to be Deemed as an Exempt Person, or Cease to be Deemed as an Exempt Person from a Different Date for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Accounting Standards and Methods for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Private Pension Funds and Private Social Security Funds for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Ministerial Decision No. 116 of 2023, Adjustments Under the Transitional Rules for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Tax Group for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, General Interest Deduction Limitation Rule for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Unincorporated Partnership, Foreign Partnership and Family Foundation for the Purposes of Federal Decree- Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Transfers Within a Qualifying Group for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Business Restructuring Relief for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, General Rules for Determining Taxable Income for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Issuance of Tax Residency Certificate for the Purposes of International Agreements, Implementation of Certain Provisions of Cabinet Decision No. 85 of 2022 on Determination of Tax Residency, Exception from Tax Registration for the Purpose of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Treatment of all Businesses and Business Activities Conducted by a Government Entity as a Single Taxable Person, Small Business Relief for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Determination of Categories of Taxable Persons Required to Prepare and Maintain Audited Financial Statements for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Determination of the Conditions under which the Presence of a Natural Person in the State would not Create a Permanent Establishment for a Non-Resident Person for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Requirements for Maintaining Transfer Pricing Documentation for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Ministerial Decision No. 139 of 2023 Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Ministerial Decision No. (265) of 2023 Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Cases of Extension of the Deadlines for Accepting the Submission of a Tax Assessment Review Request or a Request for Reconsideration, The Refund of Fees of Private Clarification Requests, Determining the Requirements for the Registration of the Unincorporated Partnership and Determining the Distributive Shares of Partners in an Unincorporated Partnership for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments [Repealed by Federal Tax Authority Decision No. 5 of 2025., Requirements of Submitting a Declaration for Exempt Persons for purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Conditions for Forming the Tax Group by Subsidiaries of a Government Entity for the Purposes of Federal Decree- Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Determination of Conditions for Conversion of Amounts Quantified in a Currency other than the United Arab Emirates Dirham for the Purposes of the Federal Decree- Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Amending the Authority's Policy on Issuing Clarifications and Directives, Conditions for Change in Tax Period for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Tax Deregistration Timeline for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Provisions of Exemption from Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Postponement of the Deadline to File a Tax Return and Settle the Corporate Tax Payable for Certain Tax Periods for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments, The Timeline specified for Registration of Taxable Persons for Corporate Tax for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments, Determining the Tax Compliance Requirements for Unincorporated Partnerships, Foreign Partnerships and Family Foundations [Repeals Federal Tax Authority Decision No. 16 of 2023], Cabinet Decision No. 85 of 2022 , Cabinet Decision No. 100 of 2023, Cabinet Decision No. 116 of 2022, Cabinet Decision No. 49 of 2023, Cabinet Decision No. 75 of 2023, Cabinet Decsions No. 10 of 2024, Cabinet Decision No. 81 of 2023, Cabinet Decision No. 37 of 2023, Cabinet-Decision No. 55 of 2023, Cabinet-Decision-No. 56-of-2023, Cabinet-Decision-No-74-of-2023, Cabinet Decision No. 35 of 2025, Cabinet Decision No. 34 of 2025, Cabinet Decision No. 142 of 2024, Ministerial Decision No. 84 of 2025, Ministerial Decision No. 88 of 2025, Ministerial-Decision-No.-301-of-2024, Ministerial Decision No. 302 of 2024, Ministerial Decision No. 261 of 2024, Ministerial Decision No. 105 of 2023, Ministerial Decision No. 114 of 2023, Ministerial Decision No. 115 of 2023, Ministerial Decision No. 116 of 2023, Ministerial Decision No. 120 of 2023, Ministerial Decision No. 125 of 2023, Ministerial Decision No. 126 of 2023, Ministerial Decision No. 127 of 2023, Ministerial Decision No. 132 of 2023, Ministerial Decision No. 133 of 2023, Ministerial Decision No. 134 of 2023, Ministerial Decision No. 247 of 2023, Ministerial Decision No. 27 of 2023, Ministerial Decision No. 43 of 2023, Ministerial Decision No. 68 of 2023, Ministerial Decision No. 73 of 2023, Ministerial Decision No. 82 of 2023, Ministerial Decision No. 83 of 2023, Ministerial Decision No. 97 of 2023, Ministerial-Decision-No.-139-of-2023, Ministerial-Decision-No-265-of-2023, FTA Decision No. 1 of 2025, FTA Decision No. 5 of 2024, FTA Decision No 16 of 2023, FTA Decision No. 11 of 2023, FTA Decision No. 12 of 2023, FTA Decision No. 13 of 2023, FTA Decision No. 4 of 2024, FTA Decision No. 5 of 2023, FTA Decision No. 6 of 2023, FTA Decision No. 7 of 2023, FTA-Decision-No-7-of-2024, FTA Decision No. 3 of 2024, FTA Decision No. 5 of 2025, VAT UAE 2023, VAT UAE 2024, VAT UAE 2025, reverse charge VAT UAE, VAT refund tourist UAE, VAT compliance Oman, VAT zero-rate GCC, FTA VAT clarifications, VAT late penalty UAE, corporate tax UAE, CIT UAE free zone, small business relief UAE, corporate tax 9% UAE, Saudi Zakat 2024, Bahrain corporate tax regime, excise tax UAE, GCC excise tobacco, Bahrain sugary drinks tax, Oman excise stamp, reverse charge metals UAE, VAT barter transaction UAE, VATP042 UAE, ZATCA e-invoicing, UAE 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