GCC business glossary: the terms that matter in Saudi Arabia, Qatar, Bahrain and the UAE
Authorities, platforms and legal terms you will meet in company formation, tax, employment, residency and disputes, explained in plain English and linked to our practical guides.
The words you will meet setting up in the Gulf
Doing business in Saudi Arabia, Qatar, Bahrain and the UAE means learning a vocabulary of authorities, platforms and legal terms that rarely appear in a standard business dictionary. This glossary explains the ones that come up most often in company formation, tax, employment, residency and disputes, with a link to the guide where each is covered in practice.
Filter by country to see the terms that matter for one market, or search for a word you have just met in a document or an email from an authority.
Absher
The Ministry of Interior's online platform for residence (Iqama), exit and re-entry visas, final exit and related services for individuals and establishments. Read the guide
Accredited Service Provider (ASP)
A provider accredited by the UAE Ministry of Finance to issue, exchange and report e-invoices on the Peppol-based network; in-scope businesses must appoint one before their go-live date. Read the guide
arbitrateAD
Abu Dhabi's arbitration centre, operating under its 2024 Rules with ADGM as the default seat. Read the guide
Arbitration Law (Saudi)
Royal Decree M/34 of 2012, the UNCITRAL-based law governing Saudi-seated arbitration. A draft replacement has been under consultation since 2025. Read the guide
Attestation and apostille
Legalisation of foreign documents for use in the Gulf. Without it, corporate documents of a foreign shareholder are not accepted. Read the guide
Bahrainisation
The required share of Bahraini nationals by economic activity, checked by the LMRA when processing work permits. Read the guide
Balady
The Ministry of Municipalities and Housing platform for municipal licences, contractor classification requests and premises approvals. Read the guide
BCDR
The Bahrain Chamber for Dispute Resolution, created in 2009, with a court for certain high-value commercial claims and an arbitration centre. Read the guide
Beneficial owner (treaties)
The person entitled to a treaty benefit on dividends, interest or royalties in its own right. Conduit holding companies without substance are increasingly denied that status. Read the guide
BICC
The Bahrain International Commercial Court, operating since November 2025, hearing international commercial disputes by consent in English or Arabic. Read the guide
Board of Grievances (Diwan al-Mazalim)
Saudi Arabia's administrative judiciary. It hears challenges to decisions of government bodies, including MISA, procurement awards and regulators, and disputes over government contracts. Read the guide
CBB
The Central Bank of Bahrain, which licenses banks and financial services, including fintech and crypto-assets, and sets AML rules for them. Read the guide
CBB Regulatory Sandbox
The Central Bank of Bahrain's supervised testing environment for innovative financial products, open since 2017. Read the guide
CFC rules
Controlled foreign company rules, applied across the EU under ATAD, that can tax a parent on undistributed income of a low-taxed foreign subsidiary, especially passive income without real substance. Read the guide
Civil Personal Status Law (UAE)
Federal Decree-Law No. 41 of 2022, giving non-Muslims civil rules on wills and inheritance, including equal shares without a will and a choice of the law of nationality. Read the guide
Civil Transactions Law (CTL)
Royal Decree M/191, in force since December 2023: Saudi Arabia's first codified law of contracts, obligations, tort and property. Read the guide
Civil Transactions Law (UAE)
The UAE civil code governing contracts and obligations onshore; a new code, Federal Decree-Law No. 25 of 2025, applies from 1 June 2026. Read the guide
Commercial agency (UAE)
A registered agency or distribution arrangement under Federal Law No. 3 of 2022; registered agents are generally UAE nationals or wholly UAE-owned companies. Read the guide
Commercial concealment
Registering a business in a national's name while a foreigner actually owns and runs it. Prohibited and actively pursued in Bahrain and Saudi Arabia. Read the guide
Commercial Registration (CR)
The entry of a business in the national commercial register, proving it legally exists. In Saudi Arabia a CR no longer expires since April 2025 but its data must be confirmed annually. Read the guide
Common external tariff
The GCC customs union's shared import tariff, generally 5% of the customs value, with exceptions such as higher rates on alcohol and tobacco and national protective rates. Read the guide
Computer card (establishment card)
The immigration record of a Qatari company that allows it to sponsor employees and apply for work visas. Read the guide
Connected persons
Owners, directors and their relatives under UAE corporate tax. Payments to them are deductible only to the extent they reflect market value for services provided. Read the guide
CPR
The Central Population Register identity card held by every Bahrain resident, needed for banking, leases and government services. Read the guide
Dar Al Sharikat
Qatar's Companies House, launched by MoCI in September 2026 to register and license businesses in the QFC, free zones, QSTP and Media City Qatar. Read the guide
De minimis (QFZP)
The limit on non-qualifying revenue for a QFZP: the lower of AED 5 million or 5% of total revenue. Exceeding it costs 0% for five tax periods. Read the guide
Designated zone
A free zone listed by Cabinet decision as outside the UAE for VAT on certain supplies of goods. Most free zones are not designated, and services are generally taxed normally. Read the guide
DET (Department of Economy and Tourism)
Dubai's licensing authority for mainland businesses, which also licenses free zone companies operating on the Dubai mainland under Resolution No. 11 of 2025. Read the guide
Dhareeba
The General Tax Authority's online platform for tax registration, returns, withholding declarations, contract reporting, excise and minimum tax filings in Qatar. Read the guide
DIAC
The Dubai International Arbitration Centre, which absorbed the DIFC-LCIA centre and EMAC in 2021; its 2022 Rules make the DIFC the default seat. Read the guide
DIFC and ADGM
Dubai International Financial Centre and Abu Dhabi Global Market: financial free zones with common-law rules, their own regulators and English-language courts. Read the guide
DIFC and ADGM foundations
Ownerless legal persons governed by a charter and by-laws, used to hold family shares and assets so that succession follows the charter rather than inheritance proceedings. Read the guide
DIFC Prescribed Company and ADGM SPV
Lightweight holding and special purpose vehicles in the UAE's financial centres, under common-law company rules; they do not by themselves secure the 0% free zone rate. Read the guide
DMTT (Bahrain)
The 15% Domestic Minimum Top-up Tax under Decree-Law No. 11 of 2024, applying from 2025 to multinational groups with EUR 750m+ revenue. Read the guide
DNFBP
Designated non-financial businesses and professions with AML duties in the UAE, such as real estate brokers, precious metals dealers, corporate service providers, auditors and lawyers. Read the guide
Economic substance
The requirement that an entity claiming a tax benefit has real premises, people, expenditure and management where it is registered. Read the guide
Effective management (UAE)
The test under which a foreign-incorporated company whose key decisions are made in the UAE is treated as UAE tax resident. Read the guide
Ejari
Dubai's system for registering tenancy contracts; a registered lease is usually needed for a mainland licence and for visas. Read the guide
EmaraTax
The FTA's online platform for tax registration, returns, payments and correspondence in the UAE. Read the guide
Emirates ID
The identity card held by every UAE resident, linked to the residence visa and needed for banking, leases and government services. Read the guide
Emiratisation
The policy of increasing UAE nationals in private-sector jobs: 10% of skilled roles for companies with 50+ staff by the end of 2026, with AED 108,000 a year per missing national. Read the guide
Enforcement Courts
Specialised courts with exclusive jurisdiction over enforcement of judgments, arbitral awards and other instruments, under the Enforcement Law in force from late October 2026. Read the guide
Etimad
The Ministry of Finance's procurement and government payments platform, through which tenders, grievances and, since 2026, RHQ exemption requests are handled. Read the guide
Excise tax (Qatar)
A tax on goods harmful to health, such as tobacco, energy drinks and sweetened drinks, under Law No. 25 of 2018 as amended in 2026. Qatar has no VAT. Read the guide
Excise warehouse
A licensed facility where excise goods can be stored without paying excise until they are released for consumption. Read the guide
Expatriate Management System
The LMRA's online system through which employers apply for and manage foreign workers' permits, including sharing requests under Resolution No. 2 of 2026. Read the guide
Family foundation (UAE corporate tax)
A foundation holding assets for identified individuals or charitable purposes that can apply to be treated as tax transparent under UAE corporate tax. Read the guide
Fatoora
ZATCA's e-invoicing system. Phase 2 requires integration with the platform in revenue-based waves; Wave 25 covers businesses above SAR 187,500 by 1 February 2027. Read the guide
First point of entry
The GCC customs union principle that duty on foreign goods is collected once, by the state where the goods first enter the union, and not again in other member states if payment is proven. Read the guide
Force majeure
An event beyond the parties' control that excuses or suspends performance under a contract, as defined in the contract and the governing law. Its wording became critical in Gulf energy contracts after 2026. Read the guide
Freehold areas (Qatar)
The ten designated areas, updated by Cabinet Resolution No. 21 of 2026, where non-Qataris may own real estate outright, including West Bay (Legtaifiya), The Pearl and Al Khor Resort. Read the guide
FTA (Federal Tax Authority)
The UAE authority administering corporate tax, VAT and excise, through the EmaraTax platform. Read the guide
GCC Economic Agreement
The 2001 agreement giving GCC citizens, and companies owned by them, national treatment across member states. For Saudi tax, ZATCA looks through holding companies to the ultimate owners, so a foreign-owned GCC company does not by itself bring zakat treatment. Read the guide
GCC Unified VAT Agreement
The 2016 framework for VAT in the GCC states, amended in 2026 on intra-GCC supplies, non-registered customers, rates, import VAT and information sharing. Read the guide
General Tax Authority (GTA)
Qatar's tax authority, administering the 10% corporate income tax, withholding tax and tax registration. Read the guide
GloBE
The OECD Global Anti-Base Erosion rules behind the 15% minimum tax, implemented in the Gulf through domestic top-up taxes and, in Qatar, an income inclusion rule. Read the guide
goAML
The UAE Financial Intelligence Unit's platform for AML registration and suspicious transaction reporting by financial institutions and DNFBPs. Read the guide
Golden Residency
Bahrain's 10-year renewable residency for property owners, retirees, investors and talent; the property threshold is BHD 130,000. Read the guide
Golden Visa (UAE)
A self-sponsored UAE residence of five or ten years for investors (AED 2 million), skilled professionals (AED 30,000 basic salary), entrepreneurs and talent. Read the guide
GOSI
The General Organization for Social Insurance, which collects social insurance contributions for employees in Saudi Arabia. Read the guide
Green Visa
A five-year self-sponsored UAE residence for skilled employees earning AED 15,000 a month or freelancers with AED 360,000 annual income. Read the guide
GRSIA
The General Retirement and Social Insurance Authority, with which Qatari and other GCC national employees are enrolled for pensions. Read the guide
GTPL
The Government Tenders and Procurement Law. A new GTPL (Royal Decree M/76) was published on 4 September 2026, replacing the 2019 law. Read the guide
Holding company dividend exemption (Saudi)
Saudi relief exempting dividends received by a resident company from companies in which it holds at least 10% for at least one year. Read the guide
ICP and GDRFA
The federal Identity, Citizenship, Customs and Port Security authority and, in Dubai, the General Directorate of Residency and Foreigners Affairs, which issue UAE residence visas. Read the guide
Importer of record
The party named on the customs declaration as importer, responsible for duty and import VAT. Whether it is the buyer or the seller decides who must register for VAT in the destination state. Read the guide
Incoterms
Standard delivery terms such as EXW, FCA, DAP and DDP. In Gulf trade they decide who is importer of record, who registers for VAT and who recovers import VAT. Read the guide
Investment and Trade Court
Qatar's specialist commercial court established by Law No. 21 of 2021, hearing commercial, company, banking and foreign investment disputes. Read the guide
Iqama
The residence permit of a foreign national living in Saudi Arabia, linked to the sponsoring employer or to a Premium Residency. Read the guide
KYC
Know your customer: the identification and due diligence checks banks carry out on a company, its directors and owners before opening an account. Read the guide
Labour Dispute Resolution Committees
Bodies that decide employment disputes in Qatar after Ministry of Labour settlement attempts, with recourse to the courts. Read the guide
LCGPA
The Local Content and Government Procurement Authority, which sets local content requirements and is involved in government procurement from planning to bid evaluation. Read the guide
LMRA
The Labour Market Regulatory Authority, which issues work permits for expatriates and runs the Wage Protection System. Read the guide
Look-through (Saudi zakat and tax)
ZATCA's practice of tracing a Saudi company's ownership chain to its ultimate owners: zakat applies only to the share ultimately owned by Saudi and GCC nationals, income tax at 20% to the rest. Read the guide
MHRSD
The Ministry of Human Resources and Social Development, which regulates employment, Saudization and labour inspections and imposes labour penalties. Read the guide
MISA
The Ministry of Investment. Foreign and local investors register with MISA before investing under the Investment Law in force since February 2025. Read the guide
MoCI
The Ministry of Commerce and Industry, which registers mainland companies and approves foreign ownership above the default. Read the guide
MOHRE
The UAE Ministry of Human Resources and Emiratisation, which issues mainland work permits, enforces the labour law and Emiratisation targets, and decides labour claims up to AED 50,000. Read the guide
MOIC
The Ministry of Industry and Commerce, which registers companies through Sijilat and enforces beneficial ownership disclosure. Read the guide
Muqawil
The Saudi Contractors Authority's platform for contractor registration and the technical standards compliance certificate used in classification. Read the guide
Muqeem
The Ministry of Interior's platform for establishments to manage the residence data and permits of their foreign employees. Read the guide
Nafis
The UAE federal programme supporting Emiratis in private-sector jobs with salary top-ups, pension support and training. Read the guide
NBR
The National Bureau for Revenue, which administers VAT, excise and the DMTT and would administer the proposed corporate income tax. Read the guide
NDPO (National Data Privacy Office)
The office within Qatar's National Cyber Security Agency that enforces the Personal Data Privacy Protection Law, issuing guidance, permissions and binding compliance decisions. Read the guide
New York Convention
The 1958 convention on recognition and enforcement of foreign arbitral awards, to which Saudi Arabia, Qatar and Bahrain are parties. Read the guide
Nitaqat
The Saudization programme that rates establishments in colour bands by the share of Saudi employees. Since April 2026 only Saudi contracts documented on Qiwa count. Read the guide
NOC (no-objection certificate)
An employer's consent formerly needed for a worker to change jobs. Abolished in Qatar from 2020 and codified in 2026; Saudi Arabia's 2021 reforms also ended dependence on sponsor consent. Read the guide
Participation exemption (Europe)
European rules exempting dividends from substantial shareholdings. They can fail for low-taxed Gulf subsidiaries where a subject-to-tax or minimum-rate test applies; the EU Parent-Subsidiary Directive does not cover Gulf companies. Read the guide
Participation exemption (UAE)
The UAE corporate tax exemption for dividends and gains from holdings of at least 5% held for twelve months in companies taxed at 9% or more, under Article 23 of the Corporate Tax Law. Read the guide
PDPPL
Qatar's Personal Data Privacy Protection Law, Law No. 13 of 2016, the first general data protection law in the GCC. Read the guide
Permanent establishment (PE)
A taxable presence of a foreign company in a country, such as a fixed place of business, a dependent agent or long service presence. Read the guide
Pillar Two
The OECD global minimum tax of 15% for groups with EUR 750m+ revenue, implemented across most of the GCC through domestic top-up taxes, including in Bahrain, Qatar and the UAE from 2025. Read the guide
Place of effective management
The place where a company's key management and commercial decisions are actually taken; a Gulf holding run from abroad can become tax resident there. Read the guide
Principal purpose test
A treaty rule added through the OECD multilateral instrument that denies treaty benefits where obtaining them was one of the principal purposes of an arrangement. Read the guide
QatarEnergy
Qatar's state energy company, operator of the North Field expansion and, with its joint ventures, the main buyer of energy-sector contracts. Read the guide
Qatarisation
The localisation of private-sector jobs for Qatari nationals, a statutory duty since April 2025 under Law No. 12 of 2024, with requirements set by the Ministry of Labour. Read the guide
QFC
The Qatar Financial Centre, an onshore common-law jurisdiction with its own regulations, regulators and courts. Read the guide
QFCA
The Qatar Financial Centre Authority, which licenses non-regulated firms in the QFC. Read the guide
QFCRA
The QFC Regulatory Authority, which authorises and supervises regulated financial services firms in the QFC. Read the guide
QFZA
The Qatar Free Zones Authority, which licenses companies in Qatar's free zones. Read the guide
QFZP (Qualifying Free Zone Person)
A UAE free zone company or branch meeting all conditions to pay 0% corporate tax on qualifying income, tested every tax period. Read the guide
QICDRC
The Qatar International Court and Dispute Resolution Centre: the QFC's courts, which also hear disputes between free-zone companies and support arbitration. Read the guide
QID
The Qatar ID card held by residents, issued with the residence permit. Read the guide
Qiwa
MHRSD's labour platform where employment contracts are documented, work permits handled and Nitaqat calculated. Read the guide
QSTP
Qatar Science and Technology Park, a free zone for technology and research companies. Read the guide
Regional Headquarters (RHQ)
A multinational's regional headquarters licensed in Saudi Arabia. Government entities generally contract only with companies that have one, subject to exemptions requested via Etimad since 2026. Read the guide
RERA (Bahrain)
The Real Estate Regulatory Authority, which licenses developers, brokers and valuers and regulates off-plan sales under Law No. 27 of 2017. Read the guide
Reverse charge
A VAT mechanism under which a business receiving imported services accounts for the VAT itself instead of the foreign supplier. Read the guide
Reverse charge (GCC services)
The mechanism by which a VAT-registered customer in one Gulf state accounts for VAT on services received from another state, at its own rate. Read the guide
Saudization
The policy of increasing Saudi nationals' share of private-sector employment, enforced through Nitaqat. Read the guide
SCCA
The Saudi Center for Commercial Arbitration, the main arbitral institution in the Kingdom, operating under its 2023 Rules. Read the guide
SDAIA
The Saudi Data and Artificial Intelligence Authority, which enforces the Personal Data Protection Law. Read the guide
Sijilat
The MOIC's online platform for commercial registration, licences and beneficial ownership filings. Read the guide
Single Window
MoCI's online platform for registering mainland companies in Qatar. Read the guide
SIO
Bahrain's Social Insurance Organisation, which collects pension, unemployment and work injury contributions and, since 2024, end-of-service contributions for foreign employees. Read the guide
SIO Module (stablecoins)
The CBB Rulebook module, in force since July 2025, licensing and regulating issuers of fiat-backed stablecoins on a full-reserve model. Read the guide
SLRB
The Survey and Land Registration Bureau, Bahrain's land registry, where property transfers are registered and title deeds issued. Read the guide
Small Business Relief
A UAE corporate tax relief treating resident businesses with revenue up to AED 3 million as having no taxable income, for tax periods ending by 31 December 2026. Read the guide
SPC (Bahrain)
Single Person Company, a limited liability company owned by one person. Since 2025 a closed joint stock company can also have a single founder. Read the guide
Special Economic Zone (SEZ)
Designated zones licensed by ECZA, offering a reduced corporate tax rate, customs suspension and other reliefs for qualifying activities. Read the guide
Strategic impact activities
UAE mainland activities, such as security, banking, insurance and telecommunications, that remain subject to federal conditions despite the 2021 opening to full foreign ownership. Read the guide
Tamkeen
Bahrain's labour fund, which supports businesses and employees through training and wage programmes. Read the guide
Tawteen
QatarEnergy's localisation programme to build a local supply chain for the energy sector, favouring suppliers that manufacture, assemble or deliver services in Qatar. Read the guide
Tax Appeals Committee (Qatar)
The committee hearing appeals against General Tax Authority decisions on objections, under Article 19 of the Income Tax Law. Read the guide
Tiered volumetric model (excise)
The GCC method, approved in October 2025, of taxing sweetened drinks per litre by sugar content: 1.09 per litre at 8 g or more per 100 ml, 0.79 from 5 to under 8 g, nothing below 5 g. In force in Saudi Arabia and the UAE from January 2026. Read the guide
Transfer pricing
Rules requiring transactions between related companies to be priced as between independent parties, with supporting documentation. Read the guide
Transitional rules (GCC VAT)
The national rules under which supplies between GCC states are treated as exports and imports until the GCC electronic services system is implemented. Read the guide
TVDRC
The Tax Violations and Disputes Resolution Committee, the first tier for contesting ZATCA decisions after objection, followed by the Appellate Committee. Read the guide
UAE Data Office
The federal regulator for the Personal Data Protection Law on the mainland and in ordinary free zones, established by Federal Decree-Law No. 44 of 2021. Read the guide
UBO
Ultimate beneficial owner: the natural person who ultimately owns or controls a company. Disclosure is required by registries and banks across the Gulf. Read the guide
Unified Economic Register
A Qatari register that brings together economic and beneficial ownership information held by different authorities. Read the guide
Usufruct
A long-term right to use and benefit from property, up to 99 years in Qatar, available to non-Qataris in designated areas outside the freehold zones. Read the guide
Wage Protection System (WPS)
An electronic system through which salaries are paid and recorded, allowing regulators to verify that wages are paid as contracted. Read the guide
Withholding tax (WHT)
Tax deducted at source by the payer on payments to non-residents, such as service fees, royalties and dividends. Read the guide
WLL (Bahrain)
With Limited Liability company, Bahrain's standard private company with 100% foreign ownership available for most activities. Read the guide
WLL (Qatar)
With Limited Liability company, the standard Qatari private company under the Commercial Companies Law No. 11 of 2015. Read the guide
Zakat
An Islamic levy charged at 2.5% on the Zakat base of companies owned by Saudi and GCC persons, in place of corporate income tax on that share. Read the guide
ZATCA
The Zakat, Tax and Customs Authority, responsible for Zakat, income tax, withholding tax, VAT, e-invoicing and customs. Read the guide
Questions we get asked first
What do Qiwa, Muqeem and Absher do in Saudi Arabia?
Qiwa is the Ministry of Human Resources' labour platform for contracts, work permits and Nitaqat; Muqeem lets establishments manage foreign employees' residence data; Absher is the Ministry of Interior platform for residence, exit and re-entry services.
What is the difference between the QFC and a Qatar free zone?
The QFC is an onshore common-law jurisdiction for financial and professional services, regulated by the QFCA and QFCRA. The free zones, run by the QFZA, are customs-privileged zones for logistics, manufacturing and technology. Both now register through Qatar's Companies House.
What is Sijilat?
Bahrain's online commercial registration platform run by the Ministry of Industry and Commerce, used for company formation, licences and beneficial ownership filings.
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This article is general information, current as of 2026, and is not advice for any specific situation. Confirm current rules with the MOIC, the NBR or the relevant authority before acting.