The move is part of a framework agreed by GCC countries The UAE and Saudi Arabia have already implemented tax on payments earlier this year DUBAI: Bahrain is set to be the next GCC country to implement a five percent value-added tax (VAT), UAE daily Khaleej Times reported. The move is part of a framework agreed by GCC countries, with the UAE and Saudi Arabia already having implemented tax on payments earlier this year. Stevens added that he expects Oman, Qatar and Bahrain to implement the tax in early 2019 while Kuwait likely to enforce it later that same year, David Stevens, VAT implementation leader, at EY said. “We hope all four will make public announcements as to their intended start dates after Eid Al Adha, so businesses can act with some certainty in their time consuming and essential readiness preparations,” Stevens added.