About the update
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 the UAE
- R&D Tax Credit (15%–50%) under Ministerial Decision No. 24 of 2026, effective 1 Jan-uary 2026
- Corporate tax exemption for eligible sports entities, retrospective from 1 June 2023 (Cabinet Decision No. 1 of 2026)
- Advance Pricing Agreement programme launched — AED 100M threshold, AED 30,000 application fee
- E-invoicing guidelines released: B2B & B2G transactions mandatory; ASP selection criteria published
- Tiered excise tax on sweetened beverages by sugar content, replacing flat-rate sys-tem from 1 January 2026
- VAT reverse charge extended to metal scrap transactions between registered busi-nesses from 14 January 2026
- Dubai Customs cargo rerouting via Khorfakkan & Fujairah ports under Customs No-tice No. 03/2026 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