01 January 2026

2025 Year in Review | Tax Alerts: Middle East

Africa | Americas | Asia | Europe | Middle East
Oceania | International Organizations

This year in review lists all EY Tax Alerts concerning significant developments in the Middle East during 2025.

 
Bahrain
11.06.2025Bahrain announces mandatory advanced Wages Protection System, effective February 2026 (2025-2235)
Israel
11.20.2025Israeli Ministry of Finance publishes draft legislation for implementing Qualified Domestic Minimum Top-up Tax (2025-2338)
11.12.2025Israel corporate income tax Circular No. 8/2025 — income allocation to R&D centers (2025-2276)
11.05.2025Israeli tax reform aims to accelerate growth in high-tech sector (2025-2228)
03.14.2025Israel issues professional circular on acceleration of vesting period for equity plans under Ordinance Section 102 (2025-0688)
02.27.2025Israel publishes Income Tax Circular with details on CbCR (2025-0575)
01.31.2025Israel makes legislative changes affecting private companies (2025-0364)
Kuwait
07.14.2025Kuwait issues Executive Regulations to the Kuwait DMTT Law (2025-1440)
07.10.2025Kuwait ratifies tax treaty with Saudi Arabia (2025-1415)
01.29.2025Kuwait implements domestic top-up tax on MNEs (2025-0350)
Oman
07.08.2025Oman to introduce personal income tax from January 2028 (2025-1393)
05.07.2025Oman issues law on special economic zones and free zones (2025-0998)
01.06.2025Oman issues Supplementary Tax Law for certain multinational enterprises (2025-0145)
Qatar
03.27.2025Qatar amends provisions of Income Tax Law No. (24) of 2018 to introduce DMTT and IIR (2025-0766)
02.26.2025Qatar ratifies double tax treaty with Saudi Arabia (2025-0563)
Saudi Arabia
12.10.2025Saudi Arabia amends its integrated customs tariff schedule (2025-2468)
12.03.2025Saudi Arabia to implement new excise tax method for sweetened beverages (2025-2415)
10.06.2025Saudi Arabia announces 24th wave of Phase 2 e-invoicing integration (2025-2023)
08.14.2025Saudi Arabia approves new real estate ownership law by non-Saudis (2025-1687)
07.07.2025Saudi Arabia announces 23rd wave of Phase 2 e-invoicing integration (2025-1387)
07.07.2025Saudi Arabia further extends tax amnesty initiative until 31 December 2025 (2025-1390)
06.24.2025Saudi Arabia approves amendment to Executive Regulations for Zakat Collection on real estate and off-plan projects (2025-1338)
06.23.2025Saudi Arabia amends filing deadline for applying Zakat Executive Regulations to prior years (2025-1328)
05.16.2025Saudi Arabia issues Real Estate Transaction Tax Implementing Regulations (2025-1076)
04.22.2025Saudi Arabia approves amendments to VAT Implementing Regulations (2025-0932)
03.26.2025Saudi Arabia announces 22nd wave of Phase 2 e-invoicing integration (2025-0759)
03.13.2025Saudi Arabia issues amendment to Executive Regulations for Zakat Collection (2025-0658)
03.03.2025Saudi Arabia announces 21st wave of Phase 2 e-invoicing integration (2025-0589)
02.20.2025Saudi Arabia releases guidelines on advance pricing agreements (2025-0523)
02.05.2025Saudi Arabia announces 20th wave of Phase 2 e-invoicing integration (2025-0403)
01.16.2025Saudi Arabia proposes amendments to Zakat Executive Regulations for real estate projects under construction (2025-0255)
01.02.2025Saudi Arabia announces 19th wave of Phase 2 e-invoicing integration (2025-0104)
01.02.2025Saudi Arabia further extends tax amnesty initiative until 30 June 2025 (2025-0106)
United Arab Emirates
12.05.2025UAE Ministry of Finance publishes Cabinet Decision on penalties for noncompliance with e-invoicing (2025-2433)
11.24.2025UAE completes first corporate tax compliance cycle: Key insights for future readiness (2025-2357)
09.30.2025UAE Ministry of Finance publishes Ministerial Decisions on e-invoicing (2025-1964)
03.20.2025UAE Ministry of Finance releases Accredited Service Provider accreditation process and criteria (2025-0724)
02.18.2025UAE issues domestic minimum top-up tax legislation (2025-0505)
02.14.2025UAE Ministry of Finance releases consultation document on eInvoicing — detailed review (2025-0475)
02.06.2025UAE Ministry of Finance releases consultation document on eInvoicing (2025-0417)

Document ID: 2026-0015