Tax Treaty developments GCC Member States

Bahrain Double Tax Treaty with Guernsey enters into force

On 26 November 2025, the Double Tax Treaty (DTT) between Bahrain and Guernsey entered into force. The DTT generally applies from 1 January 2026. We will report on further developments as they occur.

 

UAE Double Tax Treaty with Benin enters into force

A recent publication confirmed the DTT between the UAE and Benin entered into force on 23 January 2025. Further developments will be reported as they occur. 

 

Oman ratifies Double Tax Treaty with Iraq

On 14 December 2025, Oman has ratified the DTT with Iraq, which treaty was signed on 3 September 2025. We will report on further developments as they occur. 

 

Saudi Arabia negotiating a Double Tax Treaty with Montenegro

According to a press release of 1 November 2025, Saudi Arabia and Montenegro are negotiating a DTT between the two jurisdictions. Further developments will be reported as they occur. 

 

Qatar signs Double Tax Treaty with Uruguay

On 7 December 2025, Qatar and Uruguay have signed a DTT, in Doha. We will report on further developments as they occur.

 

UAE Double Tax Treaty with Sierra Leone enters into force

A recent publication confirmed the DTT between the UAE and Sierra Leone entered into force on 24 January 2023. Further developments will be reported as they occur. 

 

Bahrain and Saudi Arabia sign Double Tax Treaty

On 3 December 2025, Bahrain and Saudi Arabia signed a DTT, in Manama. We will report on further developments as they occur.

 

UAE Double Tax Treaty with Ivory Coast enters into force

A recent publication confirmed the DTT between the UAE and Ivory Coast entered into force on 14 December 2023. Further developments will be reported as they occur. 

 

Kuwait and Jordan sign amending protocol to Double Tax Treaty

On 13 November 2025, Kuwait and Jordan have signed a protocol amending the DTT between the two countries. The amending protocol includes provisions in line with OECD standards, among others. We will report on further developments as they occur.

 

Double Tax Treaty between Oman and Bahrain enters into force

According to a recent publication, the DTT between Oman and Bahrain entered into force on 16 September 2025, with application to withholding and other taxes from 1 January 2026. Further developments will be reported as they occur.

 

Key takeaway

The GCC Member States continue expanding and updating their Double Tax Treaty networks for the benefit of international businesses.