According to the Qatari Tax Law issued by the General Tax Authority (GTA), the main taxes include:

• Income Tax:
  • 10% on the net income generated in Qatar.
  • 35% for the oil and petrochemicals sector.
• Withholding Tax:
  • 5% on payments to non-residents for services or rights.
• Capital Gains Tax:
  • 10% on the sale of real estate or securities within Qatar (within 30 days of the transfer).
  • 35% if linked to the oil and petrochemicals sector.
• Excise Tax:
  A consumption tax applied to goods considered harmful to human health or the environment, aimed at reducing consumption and funding public services such as healthcare, education, and infrastructure.

You can register through the Dhareeba Tax Portal and obtain a Tax Identification Number (TIN).

Qatar has not applied the Value Added Tax (VAT).

The tax return must be filed within 4 months after the end of the fiscal year.

Financial penalties by type of violation:

• Late filing of the tax return: QAR 500 for each day of delay, capped at QAR 180,000.
• Late tax payment: 2% of the due amount per month, capped at 100% of the total tax amount due.
• Failure to register or comply with registration or notification provisions: QAR 20,000.
• Failure to maintain accounting records: QAR 30,000.
• Failure to notify the Authority of contracts within 30 days: QAR 10,000.
• Failure to file the Withholding Tax Return: a fine equals the amount of tax not withheld, in addition to the tax itself.

1. Companies 100% owned by Qatari or GCC nationals, with proven residency in Qatar for at least 183 days.

• Legally, appointing an accredited accounting office is not required to submit financial statements and tax returns via the system.
• However, if the company has capital of at least QAR 1 million or annual income of at least QAR 5 million, it must submit a full tax return supported by audited financial statements.

2. Companies with Qatari and foreign partners or fully foreign-owned companies, or located outside of the state.

• Returns must be supported by audited financial statements from a licensed auditor registered with the General Tax Authority, regardless of capital or income amount.

The tax is paid through the Dhareeba Tax Portal, via the following methods:

• Direct payment
• Credit/ debit card

• Full Foreign Ownership: Foreign investors may own 100% of companies in specified sectors under the Investment Law No. 1 of 2019.
• Tax Exemptions: Income tax exemptions for up to 10 years, depending on the project type and location.
• Land Allocation: Possibility of allocating land to foreign investment projects under long-term leases of up to 50 years.
• Additional Incentives for Strategic Projects: Expanded tax exemptions for certain strategic projects.

There is a specific list issued by the Ministry of Commerce and Industry for commercial activities with non-Qatari capital. To view the list, please click here.

• Strategic Projects Eligible for a Temporary Exemption: Exemptions, for 5 to 10 years, may be granted to projects of strategic importance to Qatar’s economy, based on legal criteria.
• Sectors and Zones Under the Preferential System:
  • Companies wholly owned by Qatari or GCC nationals benefit from a full corporate tax exemption.
  • Strategic sectors such as agriculture, health, education and tourism may receive additional tax exemptions or streamlined procedures.
  • Qatar’s free zones offer competitive tax exemptions, including a 20-year corporate tax exemption, no personal income tax, and no customs duties on imports. Foreign investors benefit from 100% foreign ownership of capital, with the ability to fully repatriate it.

• Qatari Partner: fully exempt from income tax.
• Foreign partner: subject to 10% income tax on their share of the company’s net profit.