Corporate income tax in Qatar
Qatar's Income Tax Law No. 24 of 2018 taxes the profits of a company attributable to non-Qatari and non-GCC shareholders at 10%. The share owned by Qatari nationals and by GCC nationals resident in Qatar is exempt. Payments to non-residents for services, royalties, interest and similar items suffer 5% withholding tax, petroleum operations are taxed at 35%, and from 1 January 2025 large multinational groups are subject to a 15% minimum tax under Law No. 22 of 2024 amending the Income Tax Law.
Key facts
| Standard rate | 10% on the non-Qatari / non-GCC share of profits |
|---|---|
| Petroleum and petrochemical operations | 35% |
| Withholding tax | 5% on payments to non-residents |
| Pillar Two | 15% income inclusion rule and domestic top-up, from 1 January 2025 (Law No. 22 of 2024) |
| Return | Within four months of the financial year end via Dhareeba |
| Authority | General Tax Authority (GTA) |
Opens the assistant with Qatar already selected. Answers cite the law, guidance and cases they rest on.
Qatar Financial Centre
Entities licensed in the Qatar Financial Centre are taxed under the QFC's own regulations at 10% on locally sourced profits, with a 0% concessionary rate where the entity is at least 90% Qatari-owned or is an investment manager, reinsurer or captive insurer. The two regimes run in parallel, so the first question is which regime the entity is in.
Capital gains and excise
Gains on the disposal of Qatari assets, including shares in Qatari companies, are taxable to non-exempt persons at the 10% rate. Excise tax applies to tobacco, energy drinks and carbonated and sweetened drinks.
Frequently asked questions
- What is the corporate tax rate in Qatar?
- 10% on the share of profits attributable to foreign shareholders. The share of Qatari shareholders, and of GCC shareholders resident in Qatar, is exempt.
- Does Qatar have withholding tax?
- Yes. 5% on payments to non-residents for services, royalties, interest and other specified items, unless a treaty provides otherwise.
Primary sources
Related guides
Disclaimer: This page provides general tax information based on publicly available primary sources, reviewed on the date shown. Rules are conditional and change; the page may not reflect a change made after that date, and it is not a substitute for advice from a qualified tax professional on your specific situation.