GCC TAX LAWS

Tax TreatiesBlogsNews
Login

Beta Version

Website Last updated:

May 15, 2026

This is Unofficial translation

Issuance of the Executive Regulations for Decree-Law No. 11 of 2024 Regarding the Implementation of Tax on Multinational Enterprises

Decision no. 172 of 2024

Minister of Finance and National Economy:

Having reviewed Decree-Law No. 11 of 2024 regarding the Implementation of Tax on Multinational Enterprises,

and after the approval of the Cabinet,

Decided as follows:

Article 1

The provisions of the Executive Regulations for Decree-Law No. (11) of 2024 regarding the Implementation of tax on Multinational Enterprises, attached to this decision, shall be implemented.

Article 2

All relevant authorities, each within their respective jurisdiction, shall implement the provisions of this decision, and It shall come into effect on 1 January 2025 and shall be published in the Official Gazette.

Issued on: 10 Jumada Al-Akhirah 1446

Corresponding to: 11 December 2024

Minister of Finance and National Economy

Salman bin Khalifa Al Khalifa