GCC countries: Comparison of VAT regimes in Bahrain, Oman, Saudi Arabia, UAE
GCC countries: Comparison of VAT regimes
Gulf Cooperation Council (GCC) countries have announced or instituted value added tax (VAT) regimes.
- 1 January 2018—Saudi Arabia implemented a VAT system using a staggered registration approach.
- 1 January 2018—The UAE implemented VAT.
- 1 January 2019—Bahrain implemented VAT using a staggered registration approach.
- 1 April 2021—The implementation date for VAT in Oman (the implementation date was announced in October 2020).
At present, potential implementation dates of VAT systems in Qatar and Kuwait are not established.
The KPMG member firm in Bahrain has prepared a report that examines and compares the VAT systems in Bahrain, Oman, Saudi Arabia, and the UAE. Read the October 2020 report [PDF 1.1 MB] prepared by the KPMG member firm in Bahrain
© 2022 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.
For more detail about the structure of the KPMG global organization please visit https://home.kpmg/governance.
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.