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Impact of the recent US Tariff Decisions on Middle East Businesses: What to do now? ​

President Trump issued an Executive Order on April 2, 2025, imposing a 10% customs duty on goods imported into the US from all countries, with higher duties up to 50% on imports from specific countries.​ ​ These tariffs take effect on April 5, 2025, for all countries and on April 9, 2025, for the specific countries with significant trade deficits with the US, as enumerated in Annex I of the Executive Order. Middle Eastern countries like the UAE and KSA will face a 10% tariff, while others like Jordan and Iraq will face higher rates. Middle East businesses should evaluate the impact of the new tariffs, assess customs and trade options, monitor trade policy changes, implement compliance systems, and review legal obligations with suppliers.

Saudi Arabia: New Draft RETT Implementing Regulations Published for Public Consultation

The Zakat, Tax and Customs Authority (ZATCA) has published the draft Implementing Regulations for the Real Estate Transaction Tax (RETT). This follows the earlier issuance of the new RETT Law, which will take effect on 9 April 2025. The draft Implementing Regulations were published on the Public Consultation Platform of the National Competitiveness Center on 15 February 2025, and stakeholders are invited to provide feedback by 15 March 2025. Interested stakeholders are encouraged to participate in the public consultation process and share their feedback through istitlaa portal within the

Sharjah Emirate Law No. 3 of 2025: Taxation of extractive and non extractive natural resources business

On 13 February 2025, Law No. (3) of 2025 (“the Law”) on “Taxation of extractive and non-extractive natural resources companies operating in Sharjah” was issued. This Law specifies the principles governing taxability of the relevant companies and activities, tax calculation, filing and payments, and other tax matters. The below summary is based on the unofficial translation of the Arabic version.

UAE - New Cabinet Decision on regulating the procedures for Government Entities objection and appeal in tax disputes

The UAE Cabinet has recently issued Decision No. 12 of 2025, hereinafter referred to as 'the decision', which aims to regulate the procedures for government entities objection and appeal in tax disputes. The decision will come into effect on 14 April 2025, providing a clear framework for certain government entities to follow when raising objections or filing appeals in tax matters.

UAE implements Pillar Two

The UAE has issued Cabinet Decision No (142) of 2024 that implements a Domestic Minimum Top-up Tax (“DMTT” or “DMTT Rules”) in the UAE. The Cabinet Decision follows on from the December 2024 announcement made by the Ministry of Finance. The DMTT will apply to Multinational Enterprises (“MNEs”) that are in scope of Pillar Two based on the OECD Global Anti-Base Erosion (“GloBE”) Model Rules, and will be imposed in cases where the MNE’s effective tax rate (“ETR”) in the UAE is below 15%.

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UAE implements Pillar Two

The UAE has issued Cabinet Decision No (142) of 2024 that implements a Domestic Minimum Top-up Tax (“DMTT” or “DMTT Rules”) in the UAE. The Cabinet Decision follows on from the December 2024 announcement made by the Ministry of Finance. The DMTT will apply to Multinational Enterprises (“MNEs”) that are in scope of Pillar Two based on the OECD Global Anti-Base Erosion (“GloBE”) Model Rules, and will be imposed in cases where the MNE’s effective tax rate (“ETR”) in the UAE is below 15%.

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Jochem Rossel

Jochem Rossel

Tax & Legal Services Leader, PwC Middle East

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