BDO GCC Tax Newsletter Q3 2025

BDO publishes a Gulf Cooperation Council (GCC) tax update on a quarterly basis, and we’re delighted to share the Q3 2025 edition with you. This update provides a summary of the region’s tax news and key changes from this year’s third quarter.

In this edition, our tax experts unpack:
  • New VAT and DMTT guidelines in Bahrain, along with strengthened enforcement and compliance measures.
  • Kuwait’s executive regulations on the Domestic Minimum Top-Up Tax, transfer pricing rules, and new international tax treaties.
  • Oman’s progress toward e-invoicing as part of its Vision 2040 digital transformation.
  • Saudi Arabia’s VAT regulatory reforms, covering VAT grouping, business transfers, and electronic marketplace rules.
  • UAE corporate tax updates, including depreciation adjustments, tax group reporting, and changes to excise tax and e-invoicing.
  • Qatar’s extension of its penalty exemption initiative, offering taxpayers a valuable compliance window through the end of 2025.
 
This quarterly report helps tax leaders, CFOs, and finance professionals navigate fast-changing fiscal frameworks and identify key compliance priorities across the GCC.

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