GCC law index: the key business laws of Saudi Arabia, Qatar, Bahrain and the UAE
Numbers, status and a short summary for the laws that govern investment, companies, tax, employment, data and disputes in four Gulf markets, each linked to the official source and to our practical guides.
The key laws behind our guides, in one place
This index lists the principal laws and regulations of Saudi Arabia, Qatar, Bahrain and the UAE that our guides rely on, with each act's number, current status, a two-line summary and links to the guides where we explain how it works in practice. Filter by country or status, or search by name, number or topic.
It is a navigation tool, not a substitute for the official text. Each entry links to the country's official legal portal, which is the authoritative source; statuses reflect our review as of November 2026 and laws in the Gulf change often, so confirm the current text before relying on it.
Investment Law
Royal Decree No. M/19 (16/1/1446H, 2024)
Unified regime for local and foreign investors; registration with MISA instead of a licence; guarantees; penalties up to SAR 300,000; 30-day appeal.
Our guides: New Investment Law 2025 100% foreign ownership
Companies Law
Royal Decree No. M/132 (1/12/1443H)
Company forms (LLC, joint stock, simplified JSC), governance, capital and liquidation.
Our guides: Entity types Exit and liquidation
Commercial Register Law
New law, 2024
CRs no longer expire; annual confirmation of registered data; one national number for a company and its branches.
Our guides: MISA registration to CR
Civil Transactions Law
Royal Decree No. M/191 (29/11/1444H)
First codified law of contracts, obligations, tort and property; limitation periods; remedies.
Our guides: Civil Transactions Law
Evidence Law
Royal Decree No. M/43 (1443H)
Rules of evidence in civil and commercial cases, including electronic evidence.
Our guides: Civil Transactions Law
Arbitration Law
Royal Decree No. M/34 (1433H, 2012)
UNCITRAL-based arbitration law. Exhaustive annulment grounds (Article 50). A draft new law was published for consultation in 2025.
Our guides: Courts vs SCCA
Enforcement Law
Royal Decree No. M/237 (3/11/1447H, 20 April 2026)
Replaces the 2012 law. Exclusive jurisdiction of Enforcement Courts; foreign judgments and awards (Article 9); asset disclosure and tracing.
Our guides: Courts vs SCCA
Bankruptcy Law
Royal Decree No. M/50 (1439H, 2018)
Protective settlement, financial reorganisation, liquidation and small-debtor procedures.
Our guides: Exit and liquidation
Income Tax Law
Royal Decree No. M/1 (15/1/1425H)
20% corporate income tax on the non-Saudi/GCC share; withholding tax; permanent establishment; filing and delay fines.
Our guides: Saudi tax stack PE risk
VAT Law
Royal Decree No. M/113 (2/11/1438H)
Value added tax under the GCC framework; e-invoicing (Fatoora) runs under ZATCA rules.
Our guides: VAT and e-invoicing
Transfer Pricing Bylaws
ZATCA, 2019 (amended 2023)
Arm's-length rules, disclosure form, Master and Local Files within 30 days of request.
Our guides: Transfer pricing
RHQ Tax Rules and Guideline
ZATCA Rules (16 February 2024); Guideline v2 (May 2026)
0% on eligible RHQ income for up to 30 years, economic substance requirements, annual report, suspension and revocation.
Our guides: RHQ 30-year tax RHQ substance
Labor Law
Royal Decree No. M/51 (1426H), amended by Royal Decree No. M/44 (2024)
Contracts on Qiwa, fixed-term contracts for non-Saudis, 180-day probation cap, notice periods. Penalty schedule revised February 2026.
Our guides: Nitaqat Work visas
Government Tenders and Procurement Law
Royal Decree No. M/76 (27/2/1448H)
Replaces the 2019 law (M/128). LCGPA involved from planning; standstill of 3 to 10 working days.
Our guides: Giga-projects
Personal Data Protection Law
Royal Decree No. M/19 (9/2/1443H), amended by M/148 (5/9/1444H)
SDAIA-enforced data law with extraterritorial reach; transfer rules; fines up to SAR 5 million.
Our guides: PDPL
Commercial Agencies Law
Royal Decree No. M/11 (1382H)
Agents must be Saudi; agreements recorded with the Ministry of Commerce; no automatic statutory compensation.
Our guides: Trading and distribution
Premium Residency Law
2019, products widened 2024
Sponsor-free residency products: unlimited, limited, special talent, gifted, investor, entrepreneur, real estate.
Our guides: Premium Residency
Law on Investment of Non-Qatari Capital
Law No. 1 of 2019
Up to 100% foreign ownership in most sectors with MoCI approval; exclusions for banking, insurance and commercial agencies.
Our guides: Foreign Investment Law
Commercial Companies Law
Law No. 11 of 2015, amended by Law No. 8 of 2021
WLL, SPC, shareholding companies; governance and liability rules tightened in 2021.
Our guides: Entity types
Qatar Financial Centre Law
Law No. 7 of 2005
Onshore common-law jurisdiction with its own regulators (QFCA, QFCRA) and courts (QICDRC).
Our guides: QFC explained
Free Zones Law
Law No. 34 of 2005, amended by Law No. 15 of 2021
Qatar Free Zones; since 2021 disputes between free-zone companies go to the QICDRC.
Our guides: Mainland vs QFC vs Free Zones
Income Tax Law
Law No. 24 of 2018
10% corporate income tax on the foreign-owned share of profit; withholding tax on certain payments to non-residents.
Our guides: Qatar tax stack Withholding tax
Global and Domestic Minimum Tax amendment
Law No. 22 of 2024; Cabinet Resolution No. 2 of 2026
Income Inclusion Rule and qualified domestic top-up tax for groups with EUR 750m+ revenue; registration on Dhareeba since August 2026.
Our guides: Transfer pricing and Pillar Two
Transfer pricing documentation
GTA Decision No. 4 of 2020
Transfer pricing declaration, Local File and Master File within 60 days of the return due date; CbCR for groups of QAR 3bn+.
Our guides: Transfer pricing and Pillar Two
Investment and Trade Court Law
Law No. 21 of 2021
Specialist court for commercial, company, banking and foreign investment disputes; appeals to the Court of Cassation.
Our guides: Disputes and liquidation Mainland vs QFC vs Free Zones
Arbitration Law
Law No. 2 of 2017
UNCITRAL-based civil and commercial arbitration; QICDRC supervisory role.
Our guides: Foreign Investment Law
Mediation Law
Law No. 20 of 2021
Framework for mediation of civil and commercial disputes.
Our guides: Foreign Investment Law
Personal Data Privacy Protection Law
Law No. 13 of 2016
Onshore data protection law enforced by the NCSA's National Data Privacy Office, with binding decisions since 2024 and fines up to QAR 5 million. The QFC has separate Data Protection Regulations (2021).
Our guides: Data protection (PDPPL)
Labour Law
Law No. 14 of 2004, amended by Law No. 9 of 2026
Private-sector employment; NOC removal codified, non-compete rules clarified, stronger penalties. Minimum wage QAR 1,000 plus allowances. QFC employees fall under the QFC Employment Regulations.
Our guides: Qatarisation and workforce Work visas and QID
Localisation of Jobs in the Private Sector
Law No. 12 of 2024
Statutory Qatarisation for private employers; requirements set by the Ministry of Labour by size, sector and role. QatarEnergy and petroleum operations excluded.
Our guides: Qatarisation and workforce
Excise Tax Law
Law No. 25 of 2018, amended by Law No. 2 of 2026
Excise on tobacco, energy drinks, carbonated and sweetened drinks and special purpose goods; tiered sugar-based model for sweetened drinks from 2026.
Our guides: VAT and excise
Draft E-Invoicing Law
Approved by the Council of Ministers, 6 May 2026
E-invoicing infrastructure law; Qatar has signed the GCC VAT Framework Agreement but has not introduced VAT.
Our guides: VAT and excise
Entry, Exit and Residence of Expatriates
Law No. 21 of 2015, as amended
Residence permits (QID) and sponsorship rules; exit permits abolished for most workers and NOC removed from 2020.
Our guides: Work visas and QID
Non-Qatari Ownership and Usufruct of Real Estate
Law No. 16 of 2018; Cabinet Resolution No. 28 of 2020 as amended by No. 21 of 2026
Freehold in ten designated areas and usufruct up to 99 years elsewhere; registration with the Ministry of Justice; property-linked residency from QAR 730,000.
Our guides: Real estate for foreigners
Tenders and Auctions Law
Law No. 24 of 2015
Procurement by ministries and government entities; QatarEnergy and its joint ventures apply their own procedures.
Our guides: Energy and North Field
Advocacy Law
Law No. 23 of 2006
Admission and practice of lawyers before Qatari courts.
Our guides: Professional services
Auditing Profession Law
Law No. 30 of 2004
Registration of auditors; statutory audit reserved to registered auditors.
Our guides: Professional services
Anti-Money Laundering and Terrorist Financing Law
Law No. 20 of 2019
Customer due diligence and beneficial-ownership disclosure.
Our guides: Entity types
Commercial Agents Law
Law No. 8 of 2002
Registration and protection of commercial agents; agencies excluded from the 100% foreign ownership regime.
Our guides: Foreign Investment Law
Commercial Law (bankruptcy and preventive composition)
Law No. 27 of 2006
Current bankruptcy and preventive composition rules; a modern bankruptcy law has been drafted. The QFC has its own insolvency regime.
Our guides: Disputes and liquidation
Commercial Companies Law
Decree-Law No. 21 of 2001, amended by Decree-Law No. 38 of 2025
WLL, SPC, BSC; 2025 changes to director and shadow-manager liability, electronic governance, single-founder closed JSC.
Our guides: Company formation in Bahrain
Official source: Legislation and Legal Opinion Commission (lloc.gov.bh) ↗
Commercial Register Law
Law No. 27 of 2015
Registration of businesses through the MOIC's Sijilat platform.
Our guides: CR without a licence
Official source: Legislation and Legal Opinion Commission (lloc.gov.bh) ↗
Ultimate Beneficial Owner Resolution
MOIC Resolution No. 83 of 2020
Identification and annual disclosure of UBOs on Sijilat; CR suspension for non-compliance.
Our guides: CR without a licence Bank statements and KYC
Official source: Legislation and Legal Opinion Commission (lloc.gov.bh) ↗
Anti-Money Laundering Law
Decree-Law No. 4 of 2001, as amended
AML and counter-terrorist financing framework applied by the CBB and MOIC.
Our guides: Bank statements and KYC
Official source: Legislation and Legal Opinion Commission (lloc.gov.bh) ↗
Domestic Minimum Top-up Tax
Decree-Law No. 11 of 2024
15% top-up for MNE groups with EUR 750m+ revenue; NBR guides and filing manual published 2026.
Our guides: DMTT explained
Official source: Legislation and Legal Opinion Commission (lloc.gov.bh) ↗
Draft Corporate Income Tax Law
Referred to the legislature 29 December 2025
Proposed 10% tax for companies with revenue above BHD 1 million or profit above BHD 200,000, on income above BHD 200,000; expected withholding of 5% on interest, royalties and services; no GCC exemption expected. Draft circulated for closed consultation in February 2026.
Our guides: The Bahrain tax stack DMTT explained
Official source: Legislation and Legal Opinion Commission (lloc.gov.bh) ↗
VAT Law
Decree-Law No. 48 of 2018
VAT administered by the National Bureau for Revenue; mandatory registration above BHD 37,500; active inspection programme.
Our guides: The Bahrain tax stack
Official source: Legislation and Legal Opinion Commission (lloc.gov.bh) ↗
Labour Law for the Private Sector
Law No. 36 of 2012
Private-sector employment contracts, working time, leave, termination and end-of-service.
Our guides: Labour, LMRA and Bahrainisation
Official source: Legislation and Legal Opinion Commission (lloc.gov.bh) ↗
Labour Market Regulatory Authority Law
Law No. 19 of 2006
Work permits for expatriates through the LMRA; Bahrainisation; Wage Protection System mandatory from February 2026; fees rising in stages to 2029.
Our guides: Labour, LMRA and Bahrainisation
Official source: Legislation and Legal Opinion Commission (lloc.gov.bh) ↗
Personal Data Protection Law
Law No. 30 of 2018
Data protection in force since August 2019, including transfers outside Bahrain; administrative fines up to BHD 20,000 and criminal penalties.
Our guides: Bahrain data protection
Official source: Legislation and Legal Opinion Commission (lloc.gov.bh) ↗
Bahrain Chamber for Dispute Resolution
Decree-Law No. 30 of 2009
Dedicated court for certain high-value commercial claims above BHD 500,000 and an arbitration centre.
Our guides: Disputes and liquidation
Official source: Legislation and Legal Opinion Commission (lloc.gov.bh) ↗
Bahrain International Commercial Court
Royal Decree No. 9 of 2024
International commercial disputes by consent, in English or Arabic; appeals to an international committee of the SICC.
Our guides: Disputes and liquidation
Official source: Legislation and Legal Opinion Commission (lloc.gov.bh) ↗
Arbitration Law
Law No. 9 of 2015
Adopts the UNCITRAL Model Law for arbitration in Bahrain.
Our guides: Disputes and liquidation
Official source: Legislation and Legal Opinion Commission (lloc.gov.bh) ↗
Corporate Tax Law
Federal Decree-Law No. 47 of 2022
0% up to AED 375,000 and 9% above; QFZP regime; registration of all taxable persons with the FTA.
Our guides: Corporate tax compliance
Qualifying Free Zone Person rules
Cabinet Decision No. 100 of 2023; Ministerial Decision No. 265 of 2023
Conditions for the 0% rate, qualifying income and the list of qualifying and excluded activities.
Our guides: The 0% free zone rate
Domestic Minimum Top-up Tax
Cabinet Decision No. 142 of 2024
15% minimum effective rate for groups with EUR 750m+ revenue in two of the four prior years, including free zone entities.
Our guides: DMTT and transfer pricing
Corporate tax penalties
Cabinet Decision No. 75 of 2023
AED 10,000 for late registration, late filing penalties, record-keeping and transfer pricing disclosure failures.
Our guides: Corporate tax compliance
Administrative tax penalties
Cabinet Decision No. 129 of 2025 (amending No. 40 of 2017)
Rewritten penalty framework under the tax procedures rules: time-based late payment charge, lower penalties for voluntary disclosure.
Our guides: Corporate tax compliance
Transfer pricing documentation
Ministerial Decision No. 97 of 2023
Master File and Local File where own revenue is AED 200m+ or group revenue AED 3.15bn+, within 30 days of request.
Our guides: DMTT and transfer pricing
VAT Law
Federal Decree-Law No. 8 of 2017, amended by No. 16 of 2025
5% VAT; registration above AED 375,000; no self-invoicing under reverse charge; five-year deadline for refund claims; tighter input tax recovery.
Our guides: VAT and e-invoicing
Tax Procedures Law
Federal Decree-Law No. 28 of 2022, amended by No. 17 of 2025; Cabinet Decision No. 17 of 2026
Registration, returns, audits, refunds, voluntary disclosure and limitation periods for all federal taxes.
Our guides: VAT and e-invoicing
E-invoicing penalties
Cabinet Decision No. 106 of 2025
AED 5,000 per month for failing to implement e-invoicing or appoint an accredited service provider on time, plus issuing and transmission penalties.
Our guides: VAT and e-invoicing
Commercial Companies Law
Federal Decree-Law No. 32 of 2021, amended by No. 20 of 2025
Company forms and governance; 100% foreign ownership for most mainland activities; since 2026 share classes, drag-along and tag-along rights, in-kind capital and re-domiciliation.
Our guides: Mainland companies Free zone or mainland
Commercial Agencies Law
Federal Law No. 3 of 2022
Registered commercial agents generally UAE nationals or wholly UAE-owned companies, with a defined exception for certain large companies.
Our guides: Mainland companies
Free zone companies on the Dubai mainland
Dubai Executive Council Resolution No. 11 of 2025
DET branch licence (AED 10,000 a year) or temporary permit (AED 5,000) for Dubai free zone companies; separate books; DIFC financial firms excluded.
Our guides: Free zone or mainland
Beneficial ownership
Cabinet Resolution No. 109 of 2023
Register of beneficial owners (25% ownership or control) and filing with the licensing authority.
Our guides: UBO, AML and banks
Anti-Money Laundering Law
Federal Decree-Law No. 10 of 2025; Cabinet Resolution No. 134 of 2025
Replaced the 2018 law; broader offences, personal liability for managers, administrative fines of AED 10,000 to AED 5 million per violation.
Our guides: UBO, AML and banks
Labour Law
Federal Decree-Law No. 33 of 2021, amended by No. 9 of 2024
Fixed-term contracts, gratuity, leave and notice; MOHRE binding decisions on claims up to AED 50,000; higher fines. DIFC and ADGM have their own laws.
Our guides: Labour law and Emiratisation
Civil Transactions Law
Federal Decree-Law No. 25 of 2025
New civil code for contracts, obligations and liability, replacing the 1985 law.
Our guides: Disputes and liquidation Mainland companies
Arbitration Law
Federal Law No. 6 of 2018, amended by Federal Decree-Law No. 15 of 2023
UNCITRAL-based arbitration for onshore seats; DIFC and ADGM seats have their own laws. New York Convention since 2006.
Our guides: Disputes and liquidation
Dubai arbitration centres decree
Dubai Decree No. 34 of 2021
Abolished the DIFC-LCIA centre and EMAC and transferred their functions to DIAC (2022 Rules, DIFC default seat).
Our guides: Disputes and liquidation
Financial Reorganisation and Bankruptcy Law
Federal Decree-Law No. 51 of 2023
Preventive settlement, restructuring and bankruptcy procedures; directors exposed if they trade on or prefer creditors when insolvent.
Our guides: Disputes and liquidation
Personal Data Protection Law
Federal Decree-Law No. 45 of 2021
Federal GDPR-style law for the mainland and ordinary free zones, supervised by the UAE Data Office.
Our guides: Data protection
DIFC Data Protection Law
DIFC Law No. 5 of 2020, amended by DIFC Law No. 1 of 2025
Private right of action in the DIFC Courts, documented transfer assessments, rules on AI processing.
Our guides: Data protection
ADGM Data Protection Regulations
ADGM Data Protection Regulations 2021
GDPR-style regime with an independent Commissioner and fines up to USD 28 million.
Our guides: Data protection
Child Digital Safety Law
Federal Decree-Law No. 26 of 2025
Obligations for digital platforms and ISPs on users under 18: age verification, filtering, parental controls.
Our guides: Data protection
Worker deployment and sharing
LMRA Resolution No. 2 of 2026 (amending Resolution No. 76 of 2008)
Deployment of authorised foreign workers between an employer's establishments and temporary work for another employer for up to three months with consent and LMRA approval.
Our guides: Labour, LMRA and Bahrainisation
Official source: Legislation and Legal Opinion Commission (lloc.gov.bh) ↗
CBB Law and Rulebook
Central Bank of Bahrain and Financial Institutions Law of 2006; Rulebook Volume 6
Single regulator for banks, insurers, investment, payments and crypto-assets; crypto-asset rules and the Stablecoin Issuance and Offering Module; regulatory sandbox since 2017.
Our guides: Fintech and CBB licensing
Official source: Legislation and Legal Opinion Commission (lloc.gov.bh) ↗
Real Estate Sector Law
Law No. 27 of 2017
RERA licensing of developers, brokers and valuers; off-plan project registration and escrow.
Our guides: Real estate for foreigners
Official source: Legislation and Legal Opinion Commission (lloc.gov.bh) ↗
Reorganisation and Bankruptcy Law
Law No. 22 of 2018
Court-supervised reorganisation with a moratorium, and bankruptcy liquidation; creditors and debtors can initiate.
Our guides: Disputes and liquidation
Official source: Legislation and Legal Opinion Commission (lloc.gov.bh) ↗
Customs tariff increases
Cabinet Decision No. 559 of 28 April 2020; Ministerial Decisions 1447-88-5 and 1447-88-7 (2025); Schedule of 26 June 2026
National duty rates above the GCC 5% on thousands of lines, up to 25%; code 98.04 for movements between customs zones; sugar-content subheadings for sweetened drinks.
Our guides: Saudi tariffs above 5%
GCC VAT Agreement amendments
Council of Ministers Resolution No. 887 of 19 May 2026
Amendments to five articles of the GCC Unified VAT Agreement on intra-GCC goods, non-registered customers, rates, import VAT and information sharing.
Our guides: VAT between GCC states
Excise Tax Implementing Regulations amendments
ZATCA amendments, December 2025
Four sugar tiers for sweetened drinks (SAR 0, 0, 0.79, 1.09 per litre); carbonated drinks removed as a separate category; reference retail price rules.
Our guides: Excise across the GCC
Excise on sweetened drinks
Cabinet decision on the tiered volumetric model
AED 1.09 per litre at 8 g or more of sugar per 100 ml, AED 0.79 from 5 to under 8 g, nothing below 5 g or with artificial sweeteners only.
Our guides: Excise across the GCC
Capital gains relief on corporate restructuring
Decision under the Income Tax Law, 2026
Relief from capital gains tax on share transfers within a group, contributions to the capital of a resident holding company, and intra-group mergers and divisions, subject to conditions.
Our guides: Holding company in Qatar
Civil Personal Status Law (non-Muslims)
Federal Decree-Law No. 41 of 2022
Civil rules for non-Muslims on marriage, divorce, wills and inheritance: wills for UAE assets, equal shares without a will, choice of the law of nationality.
Our guides: Family holdings and succession
Personal Status Law
Federal Decree-Law No. 41 of 2024
Replaces Federal Law No. 28 of 2005; personal status and inheritance for Muslims on Islamic principles, subject to rules on foreign law.
Our guides: Family holdings and succession
DIFC Foundations Law
DIFC Law No. 3 of 2018, amended 2024
Foundations as ownerless legal persons for holding family and investment assets under a charter and by-laws.
Our guides: Family holdings and succession
Financial Trust Law
Law No. 23 of 2006
Trusts with trustees licensed by the Central Bank of Bahrain.
Our guides: Family holdings and succession
Official source: Legislation and Legal Opinion Commission (lloc.gov.bh) ↗
Questions we get asked first
Where can I read the official text of a Saudi, Qatari or Bahraini law?
On each country's official legal portal: the Bureau of Experts at the Council of Ministers for Saudi Arabia (laws.boe.gov.sa), Al Meezan for Qatar (almeezan.qa), the Legislation and Legal Opinion Commission for Bahrain (lloc.gov.bh) and the UAE Legislation portal (uaelegislation.gov.ae). Each entry in this index links to the relevant portal.
How current is this index?
Statuses reflect our review as of November 2026, including the 2026 Saudi procurement and enforcement laws, Qatar's pending investment law amendments and Bahrain's draft corporate income tax. Gulf laws change often, so always confirm the current text.
Are English translations official?
In all four countries the Arabic text is authoritative. English versions published on official portals are provided for reference.
Need to know how a law applies to you?
The index tells you which law governs; the guides explain how it is applied. If your question is about your own structure, transaction or deadline, write to us with the facts and we will tell you what applies and what it will take.
A question about a specific law?
Send us the situation and the country. We reply with what applies and how we would handle it.
Email us →Related reading
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.