Generative AI is being adopted in tax and finance functions across the GCC, according to a new survey, although around two-thirds of organisations in the region are still in a pre-implementation phase.
Deloitte’s survey of tax and finance leaders in Saudi Arabia, UAE, Qatar and Kuwait found that while momentum is building, AI integration remains uneven. ‘While GenAI is a priority for most professional services functions,’ it says, ‘activity is concentrated in early-stage exploration.’ Only around one in five organisations in the region have progressed to scaled or enterprise-wide adoption.
The survey suggests that this is down to uncertainty over business models rather than a lack of ambition. It points out that GCC organisations are exploring how GenAI can support tax and finance functions in areas such as analysis, review, documentation and decision support. However, many business leaders are unsure of where to start, how fast to move, and of what it takes to adopt AI responsibly in a highly regulated environment. The result is ‘a sharp drop-off between experimentation and scaled deployment’.
Even so, it is clear that GenAI adoption across the GCC is accelerating. Deloitte points out that the number of respondents to its survey increased by 47% between 2024 and 2025, with the proportion saying they do not use GenAI falling by 44% over the same period.
The survey also explored what tax and finance leaders are seeking to achieve through AI investment, and concluded trust and compliance are higher priorities than pure automation. While compliance-heavy processes are a strong driver of adoption, the results suggest that AI is seen primarily as a tool for enhancing the quality of insight and analytical reliability rather than speed. This, says Deloitte, ‘reflects the high risk and regulatory sensitivity of tax and finance decisions, where trust and defensibility outweigh automation gains.’
Research and data analysis are the top areas for automation, identified by 41% of tax leaders. However, many are experiencing operational barriers, with 51% of respondents saying that data recording, validation and reconciliation are the most significant sources of manual effort.
A clear AI implementation roadmap has yet to be defined by 38% of organisations. Not surprisingly, there is an appetite for off-the-shelf and managed solutions, with 21% of respondents saying they favour subscription-based products and tools. The same proportion say they would consider a hybrid approach, balancing in-house development with external providers. Only 11% of respondents have plans to build bespoke AI solutions internally.
Strategic decisions are required on where GenAI creates the most value
The report concludes that future progress on AI ‘will depend less on technology selection, and more on governance, operating models and execution discipline’.
The next phase of digital transformation for tax and finance functions in the region, it adds, ‘will require strategic decisions on where GenAI creates the most value, how it is governed within GCC regulatory frameworks, and how it fits within evolving operating models’.
