GCC VAT at a glance
| Country | VAT rate | In force since | Mandatory registration | Tax authority | Quotes in DuneQuote |
|---|---|---|---|---|---|
| 🇦🇪 United Arab Emirates | 5% | 1 January 2018 | AED 375,000 | Federal Tax Authority (FTA) | AED, 5% VAT |
| 🇸🇦 Saudi Arabia | 15% | 1 January 2018 (15% since July 2020) | SAR 375,000 | Zakat, Tax and Customs Authority (ZATCA) | SAR, 15% VAT |
| 🇧🇭 Bahrain | 10% | 1 January 2019 (10% since January 2022) | BHD 37,500 | National Bureau for Revenue (NBR) | BHD, 10% VAT |
| 🇴🇲 Oman | 5% | 16 April 2021 | OMR 38,500 | Oman Tax Authority | OMR, 5% VAT |
| 🇶🇦 Qatar | No VAT | Not introduced | – | – | QAR |
| 🇰🇼 Kuwait | No VAT | Not introduced | – | – | KWD |
Rates, dates and thresholds from the sources below, checked on 30 October 2026.[1] Registration thresholds are annual taxable supplies.
Qatar and Kuwait
- Qatar: no VAT yet. A draft VAT law has been approved by the Cabinet but not published, and no start date has been announced (October 2026).[2]
- Kuwait: no VAT. The 2026–2030 fiscal plan does not include it.[3]
- Quotes and invoices in these two countries carry no VAT line.
E-invoicing in the GCC
- Saudi Arabia: e-invoices required since December 2021; integration with ZATCA's Fatoora platform in waves. Wave 25 (revenue above SAR 187,500 in any year 2022–2025) integrates by 1 February 2027.[4][5] Details: Saudi tax invoice requirements.
- UAE: voluntary from July 2026; mandatory from 1 January 2027 for businesses with revenue of AED 50 million or more, and from 1 July 2027 for others.[1][6] Details: UAE tax invoice template.
What this means for your quotes
- Quote in the local currency: AED, SAR, BHD, OMR, QAR or KWD.
- VAT-registered? Show the subtotal, the VAT at the local rate and the total including VAT, with your VAT number (TRN in the UAE).
- Not registered, or in Qatar or Kuwait? No VAT line and no VAT number.
- Bahrain, Oman and Kuwait use 3 decimals (fils / baisa); the UAE, Saudi Arabia and Qatar use 2.
DuneQuote sets the currency, the VAT rate and the tax labels from your country, in the six GCC countries. Pick yours: United Arab Emirates · Saudi Arabia · Qatar · Bahrain · Oman · Kuwait.
With DuneQuote you create a quote in AED with 5% VAT (or none if you are not registered), send it on WhatsApp as a link, and your client accepts on their phone, with no account. No answer? Follow up in one tap: WhatsApp opens with the message ready, you press send. Documents in English, or English + Arabic.
Try for Free: 5 quotes a monthSee United Arab Emirates pricesFAQ
What are the VAT rates in the GCC?
UAE 5%, Saudi Arabia 15%, Bahrain 10% and Oman 5%. Qatar and Kuwait have no VAT as of October 2026.
Which GCC countries have no VAT?
Qatar and Kuwait. Qatar has an unpublished draft VAT law with no start date; Kuwait's 2026–2030 fiscal plan does not include VAT.
Which GCC country has the highest VAT?
Saudi Arabia, at 15% since July 2020.
When must a business register for VAT in the UAE and Saudi Arabia?
Above AED 375,000 of annual taxable supplies in the UAE and SAR 375,000 in Saudi Arabia.
Is e-invoicing mandatory in the GCC?
In Saudi Arabia, yes, since December 2021, with integration in waves. In the UAE it becomes mandatory from 1 January 2027 for businesses with revenue of AED 50 million or more and from 1 July 2027 for others.
Related guides
Sources
- [1] Tax News, GCC countries and VAT in 2026 (August 2026)
- [2] Tax Advisors, Qatar VAT status (October 2026)
- [3] VATupdate, Kuwait: no VAT in the 2026–2030 fiscal plan (July 2026)
- [4] ZATCA, E-invoicing simplified guide
- [5] VATupdate, ZATCA wave 25 of e-invoicing (August 2026)
- [6] UAE Ministry of Finance, eInvoicing
This page is general information, not tax or legal advice. Rules can change; check each country's tax authority.