Tax Exemptions in Qatar
All businesses wholly owned by Qatari and GCC nationals are exempt from paying tax in Qatar.
Unless specifically exempt, businesses partly owned by non-GCC nationals are taxable. Specialist tax advice should be taken on how the business can be structured in a tax efficient manner.
A number of other tax exemptions are available in Qatar. The following types of income or activities may be exempt:
- gross income from handcraft activities that do not use machines provided the gross income and the average number of employees do not exceed certain thresholds;
- Gross income from agricultural and fishing activities; and
- Income derived by entities established in the Qatar Science and Technology Park to undertake research and development activities.
In addition, certain projects that are considered to be strategically significant to the Qatar economy may be granted an exemption for 3 or 6 years. An application for exemption must be made to the Tax Exemption Committee. The application will be assessed based on detailed criteria set out in the Qatar tax law (Link to Qatar tax law).