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. 

Download the full report.

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