This newsletter summarizes official tax authority updates and regulatory changes issued across the GCC during September 2025. The focus is on new laws, ministerial decisions, circulars, and public clarifications that directly affect businesses and taxpayers. Updates are presented country by country, covering the UAE, Saudi Arabia, Qatar, Bahrain, Kuwait, and Oman. The purpose is to provide you with a clear and practical overview of the most recent compliance requirements and guidance issued by tax authorities in the region.
1. United Arab Emirates (UAE)
FTA reminders on corporate tax filing deadlines
The Federal Tax Authority reminded businesses to file their corporate tax returns and settle liabilities within nine months of the end of each tax period. The FTA emphasized that penalties apply for late filing and non-compliance.
Amended VAT Executive Regulation
The FTA published an amendment to the UAE VAT Executive Regulation, effective 29 September 2025. The amendment updates the implementation rules for VAT and provides additional clarity on compliance obligations.
Public Clarification on Corporate Tax for Real Estate Developers
The FTA issued a clarification on Ministerial Decision 120/2023. The document provides the guidance on valuation methods pursuant to transitional rules for the qualifying immovable property disposals by real estate developers, outlining acceptable approaches for determining taxable income.
Ministerial Decision No. 229 of 2025 | Qualifying and Excluded Activities
The Ministry of Finance issued a decision defining qualifying and excluded activities for corporate tax purposes. Qualifying activities include sales of metals, minerals, energy commodities, and carbon credits. Excluded activities were also listed, giving clarity on the scope of income subject to corporate tax.
Ministerial Decision No. 230 of 2025 | Recognized Price Reporting Agencies
The Ministry of Finance published the list of recognized price-reporting agencies to be used for calculating commodity prices under corporate tax law. This provides the reference sources that taxpayers must use when determining taxable income from commodity trading.
2. Saudi Arabia
VAT Filing Reminder for Large Businesses
The Zakat, Tax and Customs Authority reminded large businesses with annual revenues above SAR 40 million to file their August VAT returns by 30 September 2025. The reminder included a warning that late filing leads to penalties ranging from 5 percent to 25 percent of the VAT due.
3. Qatar
Enhanced Support for Financial Penalty Exemption Initiative
The General Tax Authority expanded taxpayer support for the ongoing penalty exemption program. From 7 September, taxpayers could submit applications in person at the GTA Tower or through the Dhareeba portal. The initiative, which runs until 31 December 2025, provides full exemption from financial penalties related to registration, filing, and payment delays.
4. Bahrain
Updated VAT Registration Guide
The National Bureau for Revenue released Version 1.9 of the VAT Registration Guide. The update clarifies documentation requirements, steps for online registration, and rules for VAT group registration, offering practical guidance to businesses on compliance.
Updated VAT Guide for the Transportation Sector
The NBR published an updated guide explaining VAT treatment of passenger and freight transportation services. The document clarifies which services are exempt or zero-rated and provides instructions on invoicing and recovery of VAT for the transport sector.
5. Kuwait
Launch of Domestic Minimum Top-up Tax Portal
The Kuwait Ministry of Finance opened an electronic registration portal for entities subject to the Domestic Minimum Top-up Tax under Decree-Law No. 157 of 2024. Multinational group entities and permanent establishments were required to register by 30 September 2025 for tax periods beginning January to June 2025. Non-compliance carries a penalty of KD 3,000.
6. Oman
Public Awareness Campaign on Zero-Rated VAT Goods
The Oman Tax Authority and the Consumer Protection Authority launched a campaign to raise awareness of goods subject to zero percent VAT. A QR code linking to the official list of zero-rated goods was distributed to approximately 900 retail outlets in Muscat. The initiative aims to improve transparency and ensure accurate application of VAT at the consumer level.
Tax authorities across the GCC continue to refine rules and issue clarifications to strengthen compliance and provide clearer guidance to businesses. You should review the updates relevant to your operations and ensure that reporting, registration, and filing obligations are met within the prescribed deadlines.
At Fiscal & FinTech, we assist businesses with corporate tax return preparation, VAT compliance, and advisory support across the UAE and the wider GCC. Our team can help you assess the impact of these developments on your operations and implement measures to remain compliant while achieving tax efficiency.
This newsletter is prepared for informational purposes only and does not constitute legal or tax advice. While every effort has been made to ensure accuracy, readers should consult the official publications of the respective tax authorities or seek professional guidance before taking any action based on this content.
