A new regional survey by Deloitte’s Tax & Legal practice shows that organisations across the GCC are accelerating adoption of Generative AI (GenAI) within tax, finance and legal functions — but many are still struggling to scale beyond pilot phases.
Based on insights from senior tax and finance leaders in Saudi <a href="https://jordangazette.com/air-arabia-rolls-out-ramadan-sale-with-up-to-40-discounts/”>Arabia, the UAE, Qatar and Kuwait, the survey highlights a sharp drop in non-adoption rates, falling from 52 per cent in 2024 to 29 per cent in 2025. Participation in the study rose 47 per cent year-on-year, signalling growing executive engagement with AI strategy. Deloitte said the findings indicate GenAI has now become a mainstream priority for regional leadership teams.
Initial use cases centred on basic productivity tasks such as email drafting. However, focus has shifted toward research and analysis (41 per cent) and improving accuracy and quality (38 per cent), reflecting a move from efficiency-led experimentation to more strategic value creation. At the same time, 93 per cent of respondents expect AI to have a significant long-term impact on their organisations.
Despite this confidence, execution gaps remain pronounced
While 18 per cent of organisations are actively piloting GenAI use cases, only 9 per cent have begun scaling solutions. Just 10 per cent report having enterprise-wide AI strategies and governance frameworks in place, and more than 63 per cent remain in pre-implementation stages. Deloitte noted that clearer operating models, stronger governance and structured roadmaps are required to translate ambition into measurable outcomes.
Automation remains a key opportunity area, with 53 per cent of respondents prioritising automation, particularly in data validation and reconciliation. However, leaders are increasingly prioritising analytical depth over speed, with research and data analysis accounting for 41 per cent of applications.
Implementation approaches across the GCC vary. While some organisations are adopting subscription-based or hybrid deployment models, 38 per cent are still evaluating how to operationalise GenAI, underscoring demand for advisory support to bridge strategy and execution.
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 recognize 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 organizations translate innovation into disciplined execution; strengthening governance, building capabilities, and embedding AI in ways that deliver measurable value and enduring trust.”
Mohamed Serokh, partner, at Deloitte Middle East, added: “What we’re seeing across the GCC is a clear shift from curiosity to action. Leaders recognize 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 organizations 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 centre on structured execution — prioritising high-impact research and tax analysis use cases, strengthening governance frameworks and investing in workforce readiness to support responsible, scaled adoption.