The General Tax Authority Announces the Implementation of the Global and Domestic Minimum Tax in Line with the Latest International Standards

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best practices, the General Tax Authority announces the commencement of the implementation of Chapter Seven (Repealed and Re-enacted) of the Income Tax Law issued under Law No. (24) of 2018 and its amendments, which sets out the rules for applying the global and domestic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.

Finance, Tax, and Customs Authorities Celebrate National Sports Day at Old Doha Port

Finance, Tax, and Customs Authorities Celebrate National Sports Day at Old Doha Port

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.

Global Minimum Tax

State of Qatar Participates in the Sixth Meeting of the Global Forum on VAT in Paris

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 Organizes a Padel Tournament to Strengthen Partnerships and Promote a Positive Work Environment

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.

General Tax Authority Seizes Goods Non-Compliant with Laws Governing the Circulation of Tobacco Products and Their Derivatives

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.

General Tax Authority Announces Tax Return Filing Period for the Financial Year Ended 31 December 2025

The General Tax Authority (GTA) has announced that the tax return filing period for the financial year ended 31 December 2025, will commence on 1 January 2026 and continue until 30 April 2026. This comes in compliance with the provisions of Income Tax Law No. (24) of 2018, its Executive Regulations, and their amendments. The tax return filing requirements apply to all entities subject to the provisions of the Law, including tax-exempt companies, companies owned by Qatari nationals or nationals of the Gulf Cooperation Council (GCC) states, as well as private associations and institutions, private charitable associations and institutions, and private public-benefit institutions established in accordance with the laws governing each of them. The General Tax Authority urges all companies and institutions holding a commercial registration or trade license — including those exempt from tax — to submit their tax returns within the specified period through the electronic “Dhareeba” platform. The Authority also affirms its commitment to providing all forms of support and assistance to taxpayers and to facilitating the tax return filing process through its official communication channels, including the Call Center (16565) and email (support@dhareeba.qa), to ensure compliance with the prescribed legal deadlines. This approach comes as part of the Authority’s commitment to establishing a fair and transparent tax environment, implementing relevant laws and legislation, and enhancing the level of tax compliance.

General Tax Authority Announces Tax Return Filing Period for the Financial Year Ended 31 December 2025

The General Tax Authority (GTA) has announced that the tax return filing period for the financial year ended 31 December 2025, will commence on 1 January 2026 and continue until 30 April 2026.

General Tax Authority's Establishment Anniversary