All Gulf states have launched Covid-19 immunisation campaigns with the United Arab Emirates and Bahrain ranking second and fourth globally on vaccine rollout per head of population.
Countries in the region have maintained strict measures to contain Covid-19, including mask-wearing and social distancing amid a surge in cases.
Here’s the latest on immunisation campaigns across the region.
UAE
The UAE has accelerated its vaccination campaign, with the country one of the fastest worldwide to inoculate its population.
More than 3.5 million vaccine doses have been administered so far – a rate of 36.04 doses per 100 people – placing the UAE below only Israel in a global league table of inoculation rates.
Authorities have also been expanding the range of vaccines to boost the campaign. Dubai on Tuesday authorised the Oxford-AstraZeneca vaccine. A first shipment, which arrived from India on Tuesday, contained 200,000 doses and will be enough for 100,000 people. More orders are expected.
Three vaccines are now approved in Dubai with the other two being Pfizer-BioNTech and China's Sinopharm. The Sinopharm vaccine is also available across the UAE.
The United Nations children's agency Unicef signed a partnership deal with DP World last week for the Dubai-based logistics firm to help distribute Covid-19 vaccines.
DP World has a presence across emerging markets, including in Africa and Asia, and its flagship Jebel Ali port in Dubai is the Middle East's biggest transhipment hub.
The partnership will support Unicef's role in procuring and supplying two billion doses of Covid-19 vaccines and immunisation supplies as part of Covax, a global Covid-19 vaccine allocation plan with the World Health Organisation.
Kuwait
Kuwait has authorised the emergency use of the Oxford-AstraZeneca vaccine to protect people from the virus.
The authorisation was issued after conducting a comprehensive evaluation of the vaccine's safety, efficacy and quality, assistant under-secretary for drug and food control Dr Abdullah Al Bader said.
Kuwait will receive the first batch of 200,000 doses within days, he said.
Saudi Arabia
Saudi Arabia began inoculating people in the kingdom in mid-December with a Covid-19 vaccine, becoming the first Arab country to approve the Pfizer-BioNTech jab.
The health authorities asked citizens and residents to register to receive the vaccine, which they said would be free.
Riyadh also said it was talking to vaccine producers to provide doses to low-income countries, such as Yemen and some countries in Africa that would not get enough vaccines through the Covax facility.
Bahrain
Bahrain last week received its first delivery of the Oxford-AstraZeneca Covid-19 vaccine produced by the Serum Institute of India (SII). The vaccine will be free to citizens and residents of the kingdom.
Bahrain is already providing the Pfizer/BioNTech vaccine and one manufactured by Chinese pharmaceutical giant Sinopharm.
Oman
Oxford-AstraZeneca vaccines manufactured under licence by the Serum Institute of India arrived in Oman at the weekend, ready for the next phase of the sultanate's vaccination campaign.
Oman began its vaccination campaign using Pfizer-BioNTech inoculations on December 7 last year.
Qatar
Qatar’s Ministry of Public Health granted emergency use authorisation for the Covid-19 vaccine developed by Pfizer and BioNTech late in December.
The ministry said people aged 16 years and above would be eligible. Qatar has also signed an agreement with drug maker Moderna to buy its vaccine.
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Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
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