Tax Treaty developments GCC Member States

Saudi Arabia Double Tax Treaty with Iceland enters into force

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

Kuwait and Germany initial Protocol to Double Tax Treaty

A recent update of 7 January 2026 from the German Ministry of Finance states that Kuwait and Germany have initialed a Protocol to the DTT between the two countries. Further developments will be reported as they occur. 

Double Tax Treaty between Oman and Estonia enters into force

On 24 November 2025, the DTT between Oman and Estonia entered into force. The DTT generally applies from 1 January 2026. We will report on further developments as they occur. 

Qatar and Canada commenced negotiations for a Double Tax Treaty

According to a press release of 18 January 2026 from the Qatari Ministry of Foreign Affairs, Qatar and Canada agreed to commence negotiations for a DTT between the two jurisdictions. Further developments will be reported as they occur. 

Burundi Council of Ministers reapproves Double Tax Treaty with UAE

On 26 November 2025, the Burundi Council of Ministers have reapproved the previously approved DTT between Burundi and the UAE. We will report on further developments as they occur.

Oman and Austria sign Double Tax Treaty

On 28 January 2026, Oman and Austria signed a DTT between the two countries. Further developments will be reported as they occur. 

Austria approves Protocol to Double Tax Treaty with Kuwait

On 18 December 2025, the Austrian Federal Council approved the amending Protocol to the DTT between Austria and Kuwait. We will report on further developments as they occur.

Conclusion

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