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Qatar

State of Qatar tax framework covering Law No. 24 of 2018, General Tax Authority (GTA), Qatar Financial Centre (QFC 10% CIT), Withholding Tax (5%), and Dhareeba digital tax portal.

Tax Authority: GTA
Standard VAT: Draft Pending
Corporate Tax: 10%
Withholding Tax: 5%

Qatar Tax & Regulatory Profile

GTA
Tax Head / Feature Statutory Rate Key Provisions & Rules
Corporate Income Tax (CIT) 10% Standard rate on foreign share of profit; 10% in Qatar Financial Centre (QFC).
Value Added Tax (VAT) Draft Pending GCC Framework signed; domestic legislation expected.
Withholding Tax (WHT) 5% Standard retention on royalties, interest, and technical fees.
Zakat Contribution Not applicable for foreign entities Qatari/GCC shares exempt from CIT; voluntary Zakat.
Real Estate / Property Duty Municipal registration fees Varies by municipality and ownership category.
Transfer Pricing Framework OECD Aligned Dhareeba portal Transfer Pricing Master/Local file reporting.
E-Invoicing Mandate Mandatory Integrated reporting within Dhareeba portal roadmap.
Currency & Fiscal Year QAR (Qatari Riyal) 1 January – 31 December standard.

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