United Arab Emirates

Saudi Arabia

Qatar

Bahrain

Oman

GCC Excise Tax Agreement

Common Excise Tax Agreement of the States of the Gulf Cooperation Council (GCC)

Excise Tax Law

Federal Decree-Law No. 7/2017 on the Excise Tax

Saudi Arabia Royal Decree No. M86/1438 on the Approval of the Excise Tax Law

Saudi Arabia Cabinet Decision No. 495/1438 On the Approval of the Excise Tax Law

Qatar Law No. 25/2018 on Selective Tax

Bahrain Law No. 40/2017 on the Excise Tax

Oman Sultani Decree No. 23/2019 on the Promulgation of the Excise Tax

Excise Tax Implementing/Executive Regulation

Cabinet Decision No. 37/2017 on the Implementing Regulation of the Federal Decree-Law No 7/2017 on Excise Tax

Saudi Arabia Administrative Decision No. 2017-1-9/1438 Approving the Implementing Regulation of the Excise Tax Law

N.A.

N.A.

Oman Decision No. 51/2020 On the issuance of the Implementing Regulation of the Excise Tax Law

Approval of the GCC Excise Tax Agreement

Federal Decree No. 32/2017 on the Ratification of the Unified Selective Excise Tax Agreement for the GCC Countries