BDO's quarterly GCC Tax Update brings together the key regulatory changes, legislative progress, and enforcement signals from all six member states — compiled by our in-country specialists who advise businesses operating across the region every day.
Tax regulations across the Gulf Cooperation Council are evolving at pace — and Q1 2026 has delivered meaningful developments that every regional business should know about.
Key Q1 2026 tax updates in Saudi Arabia
- Regulatory frameworks approved for four SEZs: King Abdullah Economic City (KAEC), Ras Al-Khair, Jazan, and Cloud Computing — effective 16 April 2026
- Zero VAT rate on goods exchanged within and between SEZs, subject to conditions
- Withholding tax exemption for licensed SEZ companies; Zakat exclusion for SEZ entities
- E-invoicing wave 24 confirmed: taxpayers with taxable sales exceeding SAR 375,000 in 2022, 2023 or 2025 must integrate with FATOORA Platform by 30 June 2026
Whether you are managing cross-border structures, assessing e-invoicing readiness, or tracking the GCC's alignment with OECD Pillar 2, this update gives you the regional picture in one place.
DOWNLOAD THE Q1 2026 UPDATE