A new regional survey by Deloitte’s Tax & Legal business shows that organisations across the GCC are rapidly adopting Generative AI (GenAI) in tax, finance, and legal functions – but many are still struggling to move from experimentation to enterprise-wide impact.
Based on insights from senior tax and finance leaders across Saudi Arabia, the UAE, Qatar, and Kuwait, the survey shows rapid acceleration in GenAI adoption across the GCC. Non-adoption fell sharply from 52% in 2024 to 29% in 2025, while survey participation rose 47% year over year. The survey results indicate that GenAI has become a mainstream strategic priority for regional leadership teams.
While early adoption focused on basic productivity tasks such as email drafting, priorities have moved toward research and analysis (41%) and accuracy and quality improvement (38%). This reflects a transition from efficiency-led experimentation to more strategic value creation. At the same time, 93% of respondents expect AI to have a significant impact on their organisations, highlighting strong regional confidence in the technology’s long-term potential.
Yet despite this momentum, execution remains a key challenge. While 18% of organisations are actively piloting GenAI use cases, only 9% have begun scaling solutions, and just 10% report having enterprise-wide AI strategies and governance frameworks in place. More than 63% remain in pre-implementation stages, underscoring the need for clearer operating models, stronger governance, and structured adoption roadmaps to translate ambition into measurable outcomes.
Automation continues to be a major opportunity area, with 53% of respondents prioritising automation, particularly in data validation and data reconciliation. However, leaders are increasingly emphasising quality over speed, with research and data analysis accounting for 41% of current GenAI applications, signalling demand for deeper analytical support rather than simple task automation.
Implementation approaches vary widely across the region. While some organisations are adopting subscription-based or hybrid models, 38% say they are still exploring how to operationalise GenAI, reinforcing the need for advisory support to bridge strategy and execution.
Reflecting on the regional landscape, Muhammad Bahemia, Middle East Tax Leader at Deloitte, said: “The pace of Generative AI adoption across the GCC reflects a region that is both ambitious and pragmatic. Leaders clearly recognise the technology’s potential, but many are now confronting the harder question of how to scale it responsibly. Through our work across tax, finance, and legal functions, Deloitte is helping organisations translate innovation into disciplined execution; strengthening governance, building capabilities, and embedding AI in ways that deliver measurable value and enduring trust.”
Further commenting on the findings, Mohamed Serokh, Partner, at Deloitte Middle East, said: “What we’re seeing across the GCC is a clear shift from curiosity to action. Leaders recognise GenAI’s potential to fundamentally reshape tax, finance, and legal functions, particularly in research, analysis, and quality improvement. However, our survey also shows that many organisations are still navigating how to move from pilots to scalable impact. Success will depend on strong governance, capability development, and a disciplined approach to implementation.”
The survey concludes that while experimentation is widespread, the next phase for GCC organisations must focus on structured execution. Prioritising high-impact use cases in research and tax analysis, strengthening governance frameworks, and investing in workforce readiness to support responsible, scaled adoption.
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