As part of the State of Qatar’s ongoing efforts to enhance its tax policies and support public health, Law No. (2) of 2026 has been issued, amending certain provisions of Law No. (25) of 2018 on Excise Tax. The amendment introduces a new mechanism for excise tax on sweetened drinks based on a tiered volume model, where the tax is calculated according to the amount of sugar or sweeteners in the drink or taxable product. The schedule of excise goods subject to tax has also been updated to include sugar-sweetened drinks such as soft drinks and juices with added sugar. The scope further extends to all products that can be converted into drinks and contain sugar or sweeteners, including concentrates, powders, extracts, and other similar products. The General Tax Authority stated that the law will come into effect on 6 July 2026, allowing sufficient time for taxpayers and manufacturers to align their operations accordingly. It also emphasized the requirement for anyone holding excise goods to submit tax declarations disclosing stock levels at the time the law takes effect through the Dhareeba Tax Portal. This initiative reflects the State’s efforts to reduce the consumption of high-sugar products and encourage manufacturers to lower sugar content in their products, contributing to improved public health. It also aligns with the country’s strategic direction to enhance the efficiency of the tax system in line with international best practices, while maintaining a balanced approach between economic and health objectives.

As part of its efforts to enhance the implementation of excise tax and streamline related procedures, the General Tax Authority intends to launch the excise tax warehouse licensing service. This service enables the licensing premises designated for the production, processing, possession, storage, or receipt of excise goods, whether locally produced or imported, under the tax suspension regime. This regime refers to the deferral of excise tax liability on such goods while they remain within a licensed tax warehouse, in accordance with the provisions of the Excise Tax Law and its Executive Regulations. The excise tax warehouse licensing service will be available starting from 1 April 2026 to companies producing excise goods, with plans to expand the scope of the service at a later stage to include other eligible entities. The Authority explained that the tax warehouse regime provides a flexible framework for managing excise tax, allowing the suspension of tax payment until the goods are released into the local market. It also enables the import and storage of excise goods and raw materials under a tax suspension status, thereby enhancing taxpayers’ cash flow, supporting production needs, and ensuring supply chain stability. In addition, it contributes to improved inventory management and more efficient operational planning. The tax warehouse service is considered a key enabler for supporting the business environment, as it simplifies administrative procedures related to the refund of excise tax on the import of raw materials, such as concentrates, as well as in cases involving the export of excise goods. The implementation of this service eliminates the need to submit refund applications in such cases, thereby reducing the administrative burden on registered taxpayers. The General Tax Authority affirmed that the launch of this service reflects its role of being an active partner in supporting the national economy and fostering an attractive business environment.

The General Tax Authority (GTA) announced official clarifications regarding capital gains tax in the State of Qatar, including an exemption for gains arising from intra-group restructuring, thereby supporting the investment environment. The GTA indicated that this exemption aims to enable companies within the same group to carry out restructuring operations more efficiently and to facilitate the transfer and exchange of assets within the State of Qatar, thereby enhancing the efficiency of financial asset management. It also supports the listing of companies on the Qatar Stock Exchange, contributing to the stimulation of the financial market. The tax also applies to net gains arising from the sale or disposal of shares or ownership interests in companies that are resident or registered within the State, real estate related to taxable business activities, and certain properties located outside the State when disposed of by Qatari projects not connected with a permanent establishment abroad. It further covers tangible and intangible assets associated with taxable business activities. The GTA highlighted that the intra-group restructuring exemption was introduced to strengthen the exemptions provided under the Income Tax Law and its Executive Regulations. These include gains realized by individuals from real estate and securities not connected with taxable business activities, as well as gains earned by non-Qatari investors from trading securities and investment fund units listed on Qatari financial markets. The exemptions also cover certain revaluation transactions, subject to specific conditions, most notably the achievement of the economic, commercial, and financial purpose of the restructuring, and compliance with applicable requirements. The General Tax Authority is committed to promoting transparency and tax fairness and works to enable taxpayers to understand their rights and obligations, thereby fostering a safe and sustainable investment environment in the State of Qatar.

As part of its ongoing efforts to develop the tax services ecosystem and enhance its effectiveness, the General Tax Authority announced the availability of the direct application of double taxation avoidance agreements service. The service aims to enable eligible entities to directly benefit from the advantages of Double Taxation Avoidance Agreements, through simplified procedures and clear standards that enhance efficiency and transparency. This service allows authorized entities to apply reduced withholding tax rate or exemptions from withholding tax when making payments to non-resident beneficiaries, in line with the provisions of the applicable tax treaties between the State of Qatar and the beneficiaries’ countries of tax residence. This contributes to faster procedures, reduced complexity, and improved tax compliance. Eligible taxpayers may apply for Trusted Entity status through the Dhareeba platform using the approved forms, in accordance with the mechanisms specified by the Authority. Eligible applicants include ministries and government entities, public authorities and institutions, financial institutions, companies listed on the Qatar Stock Exchange. The service focuses on supporting the business environment by enabling the direct application of Double Taxation Avoidance Agreements and improving the efficiency of cross-border transactions, positively impacting cash flows and strengthening investor confidence. The Authority sets the criteria for granting Trusted Entity status, which includes meeting the minimum threshold for the number or value of withholding tax transactions during the previous tax year, while retaining the right to invite government entities or eligible taxpayers to apply in accordance with approved rules and procedures. This service forms part of the Authority’s efforts to simplify tax procedures, enhance transparency and fairness, support economic diversification, and attract foreign investment—thereby contributing to strengthening the competitiveness of Qatar’s tax system and supporting financial sustainability.

The General Tax Authority has warned of fraudulent messages recently identified as being circulated via email and text messages, impersonating the Authority and containing suspicious links claiming tax refunds or requesting updates to personal information from taxpayers. The Authority confirmed that these messages are not affiliated with it in any way and emphasized that it does not request confidential numbers or personal data from taxpayers via email or text messages. It also stressed that all tax services and procedures are carried out exclusively through the “Dhareeba” platform and officially approved communication channels. The Authority urged all taxpayers not to interact with such messages or open any attached links and to verify the authenticity of any correspondence through official channels only. It further called for reporting any fraudulent attempts to the competent authorities in order to safeguard information security and ensure the safety of transactions.

As part of its ongoing efforts to align the national tax system with international best practices, the General Tax Authority announces the commencement of the implementation of Chapter Seven (Repealed and Re-enacted) of the Income Tax Law issued under Law No. (24) of 2018 and its amendments, which sets out the rules for applying the global and domestic minimum tax, thereby enhancing the principles of transparency and fairness in the tax system. This decision comes within the context of implementing Pillar Two of the global initiative led by the Organization for Economic Co-operation and Development (OECD) and the Group of Twenty (G20) to address the tax challenges arising from the digitalization of the economy, known as the Global Minimum Tax Agreement. This initiative aims to impose an effective minimum tax rate of 15% on the profits of multinational enterprises with foreign operations, provided that their revenues exceed EUR 750 million. It also represents the implementation of the latest amendment to the Income Tax Law and introduces two fundamental rules in modern tax policy: the Global Minimum Tax (Qualified Income Inclusion Rule) and the Domestic Minimum Tax (Qualified Domestic Minimum Top-up Tax). This step reflects the State of Qatar’s efforts to keep pace with international initiatives to ensure that multinational companies contribute their fair share of taxes worldwide. This decision also underscores the State’s leading role in strengthening the Inclusive Framework of the OECD and the G20 on Base Erosion and Profit Shifting (BEPS), as well as in protecting the national tax base from the unlawful shifting of profits to low-tax jurisdictions or the loss of national tax revenues to other countries. In this regard, the General Tax Authority affirmed that this approach reflects the State of Qatar’s commitment to complying with international best practices in the tax field and enhances its position as a reliable and transparent economic and financial hub on the global stage. The GTA will issue the necessary guidance manuals and executive decisions in the coming phase to clarify the implementation mechanisms, in accordance with the standards set under Pillar Two, including the Global Minimum Tax (GloBE) rules. It is noteworthy that this decision represents a strategic step in supporting the balance between attracting foreign direct investment, safeguarding tax sovereignty, and upholding financial fairness within the country.

On the occasion of National Sports Day, the Ministry of Finance, the General Tax Authority and the General Authority of Customs, organized a joint sports event at Old Doha Port. The initiative reflects the participation of government institutions in this national event, which aims to promote a culture of physical activity and encourage healthy lifestyles. The event was attended by H.E. Mr. Ali bin Ahmed Al-Kuwari, Minister of Finance; H.E. Mr. Khalifa bin Jassim Al-Jaham Al-Kuwari, President of the General Tax Authority and leaders from the General Authority of Customs, alongside a number of employees from the three authorities. Their presence underscores the importance of institutional participation in supporting national initiatives with health and community-oriented objectives. The program included a variety of sports activities, such as walking, fitness exercises, and competitive games, which allowed for broad participation and fostered interaction and communication among attendees, transforming the occasion from a symbolic celebration into active engagement in physical activity. The event’s significance lies in its contribution to a broader national approach linking health and quality of life. It highlights the role of government institutions in actively raising awareness about the importance of sports, particularly in light of modern lifestyle challenges characterized by reduced physical activity. National Sports Day is an annual occasion to renew community commitment to sports, promote positive health behaviors, and encourage individuals to adopt regular physical activity as a sustainable lifestyle, in line with the country’s vision of building a healthy, productive, and balanced society. This event was organized in implementation of the Amiri Decree issued in 2011, which designates the second Tuesday of February each year as National Sports Day, aiming to encourage sports participation and promote a healthy lifestyle.

His Excellency Mr. Khalifa bin Jassim Al-Jaham Al-Kuwari, President of the General Tax Authority, headed the delegation of the State of Qatar participating in the Sixth Meeting of the Global Forum on Value Added Tax (VAT) in Paris. The forum was organized by the Organization for Economic Co-operation and Development (OECD) and held in Paris from 26 to 28 January 2026. The forum is considered a high-level international platform that brings together senior officials from tax administrations around the world to discuss the design and implementation of VAT/GST systems, exchange experiences in addressing challenges related to the digital economy, e-commerce, crypto-assets, and artificial intelligence, as well as to review best practices aimed at enhancing tax compliance and developing risk management mechanisms. The State of Qatar’s participation in this meeting reaffirms its commitment to strengthening international cooperation in the field of tax policy and exchanging expertise in a manner that contributes to enhancing the efficiency of domestic tax systems, in addition to supporting international efforts to modernize and develop tax frameworks in line with evolving economic and technological changes.

The General Tax Authority held the padel tournament with the participation of a number of its employees, along with employees from financial audit firms, on 19 and 20 January 2026. This initiative reflects the Authority’s commitment to enhancing institutional communication and fostering a culture of sports and physical activity in the workplace. The tournament was marked by a positive competitive atmosphere that reflected cooperation and interaction among participants, contributing to stronger professional relationships and the building of effective partnerships in a friendly setting, while supporting the values of collaboration and institutional integration. The winning team was honored in recognition of its outstanding performance and the high competitive standard it demonstrated. This initiative forms part of the General Tax Authority’s efforts to support a motivating work environment and promote positive practices that enhance performance efficiency and reinforce a culture of communication and partnership among employees.

As part of its ongoing efforts to enhance tax compliance, the General Tax Authority announced the seizure of a number of retail outlets found in violation of the Excise Tax Law, as part of its regulatory campaigns aimed at combating the illicit circulation of tobacco products. The Authority’s inspection team, succeeded in seizing and confiscating more than 5,000 packs of tobacco products that were not bearing approved tax stamps and did not meet the approved specifications. Legal reports were issued against the owners of the violating outlets, in preparation for taking and completing the necessary legal actions in accordance with the applicable legislation. These measures come as part of the Authority’s ongoing inspection campaigns, which include the analysis and auditing of supply chains to detect and combat the illicit trade of tobacco products, and the application of compliance standards set out in the World Health Organization Framework Convention on Tobacco Control, thereby contributing to the reduction of health risks associated with the circulation of smuggled products, which pose greater risks to consumer health. The Authority’s efforts in this regard are aligned with the Third National Development Strategy (2024–2030), which aims to ensure a high quality of life for individuals by reducing the prevalence of smoking. They are also consistent with the National Health Strategy, which seeks to protect members of society from the risks of tobacco and its derivatives through the imposition of taxes on the production and importation of these products, thereby enhancing public health in the State of Qatar. It is worth noting that the tax stamp is a distinctive mark in the form of a physical label or a digital code containing encrypted data, affixed to excise-taxable goods. The General Tax Authority launched the first and second phases of the tax stamp system in 2022, while the third phase began implementation in early 2023 within local markets. This phase stipulates that all tobacco products and their derivatives circulated in local markets must bear approved tax stamps. The General Tax Authority affirmed that it will continue its inspection campaigns to monitor illicit trade in tobacco products, calling on all relevant entities to comply with the provisions of tax laws and related executive regulations to avoid legal accountability. The Authority also urged importers of cigarettes and other tobacco products to register on the “Dhareeba” platform under the excise goods track-and-trace system, noting that the import or circulation of any excise goods within the country is not permitted without valid and activated excise stamps. In this context, the Authority continues its efforts to promote a culture of voluntary compliance and strengthen public trust in the tax system, thereby contributing to higher levels of tax compliance.