Federal Decree No. 56 of 2026 ratifying the Amendment to the Unified Value Added Tax Agreement of the Gulf Cooperation Council

We, Mohammed bin Zayed Al Nahyan, President of the United Arab Emirates,

- Having reviewed the Constitution;

- Federal Law No. 1 of 1972 on the Competencies of Ministries and the Powers Ministers, as amended;

- Federal Decree No. 31 of 2017 ratifying the Unified Value Added Tax Agreement for the the Gulf Cooperation Council (GCC) States;

- Based on the proposal of the Minister of Finance, the approval of the Cabinet, and the ratification of the Federal Supreme Council,

have hereby decreed the following:

Article 1

The Annex amending the Unified Value Added Tax Agreement for the Gulf Cooperation Council (GCC) States, the text of which is attached, is hereby ratified.

Article 2

The Minister of Finance shall implement this Decree from the date of its issuance, and it shall be published in the Official Gazette.

Mohammed bin Zayed Al Nahyan
President of the United Arab Emirates

Issued by us at the Presidential Palace, Abu Dhabi:
On: 16 Dhu Al Qa’dah 1447 AH
Corresponding to: May 4, 2026 AD

Annex to the Amendment to the Unified Value Added Tax Agreement o...