Arab Gulf VAT update

Mon 30th Oct 2017

The six member states of the Gulf Co-operation Council agreed under the Gulf VAT Treaty this year to introduce 5% VAT as a harmonised, VAT union.

Below is an update of the progress to date:


Country Update
Bahrain May delay implementation until 2019
Kuwait May delay implementation until 2019
Oman May delay implementation until 2019
Qatar Subject to sanctions by some other GCC countries; participation in VAT union now uncertain
Saudi Arabia Introducing VAT 1 January 2018. Legislation and implementing regulations published
UAE Introducing VAT 1 January 2018. Legislation published; no implementing regulations published



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