Deloitte Middle East Tax Handbook

We are pleased to introduce the 2024 edition of the Deloitte Middle East Tax Handbook. This essential guide provides tax professionals, investors, and businesses with vital insights into the latest developments in regional tax practices.

The global economic landscape has undergone significant transformations, driven by unpredictable economic trends and technological advancements. These shifts have necessitated a reevaluation of tax strategies worldwide, including in the Middle East.

In response to these global changes, Middle Eastern countries have embarked on significant tax reforms aimed at bolstering financial management and ensuring transparency. Notably, the United Arab Emirates introduced Corporate Tax in 2023, marking a significant change. 

Similarly, Saudi Arabia has made extensive revisions to its tax regulations, highlighting updates to its Regional Headquarters Program and the adoption of e-invoicing. These reforms emphasize the increasing significance and complexity of tax policies and their impact on the business landscape.

Moreover, environmental sustainability is emerging as a key focus. Middle Eastern nations are exploring measures such as carbon taxes to foster eco-friendly business practices, aligning with the global movement towards sustainable development.

At Deloitte Middle East, our Tax practice is committed to supporting businesses as they navigate these changes. We hope that the Middle East tax handbook will prove useful to businesses who are looking to invest in the region, as well as those who are already present, but are looking to undertake a review of their tax position.