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Qatar Tax System

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The liability to corporate income tax in Qatar depends on the ownership of the business.

 

(1) Businesses wholly owned by Qatari nationals and Gulf Cooperation Council (GCC) nationals

These businesses are not subject to corporate income tax; however with effect from 1 January 2010 they may be required to file a corporate income tax return. 

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Entities below these thresholds may voluntarily file tax returns.

Further details on tax compliance requirements are provide here. [add link to “Tax Information for an Existing Business” section].

 

Businesses wholly or partially foreign owned

These businesses are subject to corporate income tax (normally at 10% of net profits) if they derive income from sources in Qatar.

The Public Revenue and Taxes department (“PRTD”), which is a department of the Ministry of Finance (Ministry of Finance website ), deals with the administration, management and collection of taxes. 

The current tax rules in Qatar are governed by Law No. 20 of 2009, which came into force with effect from 1 January 2010.  The executive regulations, effective from 1 July 2011, contain the detailed rules related to the administration of the tax regime.  The PRTD issues circulars from time to time to provide guidance on the interpretation of provisions in the Qatar tax law and its application in practice. 

The current Qatar tax law introduced some major changes to the tax regime in Qatar including withholding tax in Qatar for the first time. See Qatar tax law, regulations and circulars.

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