Executive Summary: The State of Generative AI in the Middle East Artificial Intelligence (AI) adoption across tax and legal functions in the UAE, KSA, and wider GCC is progressing, but the real story lies beneath the surface.
This 2026 survey report captures how C-suite executives across the Middle East are approaching enterprise GenAI today and identifies the gaps where digital ambition is not yet translating into execution.
Why Regional AI Benchmarking Matters
Generative AI is no longer a future consideration for tax and legal departments. Leaders across the Middle East region are experimenting, investing, and reassessing how value is created.
As AI adoption in the UAE and KSA progresses, distinct maturity levels are emerging. While some organizations move with clarity, others remain caught between experimentation and scaling enterprise AI solutions. This survey examines the current landscape of AI in the GCC.
Key Findings: Benchmarking GenAI Implementation in the GCC
The data points to a clear pattern: momentum is building, but AI integration remains uneven. While GenAI is a priority for most professional services functions, activity is concentrated in early-stage exploration.