Middle East · Tax guide
Qatar
Qatar taxes only the share of company profits owned by non-Qatari, non-GCC investors, at 10%, has no VAT, withholds 5% on many payments abroad, and charges excise on harmful goods. Large multinational groups pay a domestic minimum top-up tax. Taxes are administered by the General Tax Authority (GTA).
At a glance
- Corporate income tax
- 10%
- Petroleum operations
- 35%
- Withholding tax
- 5%
- Global minimum tax
- 15%
On profits attributable to non-Qatari, non-GCC owners
Minimum rate
On royalties, interest, commissions and services paid abroad
Groups with revenue of €750 million or more
Corporate income tax
Qatar's income tax falls on the share of profits belonging to non-Qatari and non-GCC owners, at 10%. Profits belonging to Qatari and GCC shareholders are not taxed, although wholly Qatari-owned companies still register and file. Petroleum operations pay at least 35%.
The annual return is due within four months of the year-end, with audited accounts for most companies.
No VAT, but excise tax
Qatar has not introduced VAT. It does charge excise tax: 100% on tobacco and energy drinks; since 6 July 2026 sweetened drinks are taxed per litre by sugar content (tiered model), replacing the 50% rate.
E-invoicing
Qatar's e-invoicing law was approved by the Council of Ministers in May 2026, with a phased rollout expected from 2027. The General Tax Authority will publish the phases and technical standards.
Withholding tax on payments abroad
Qatari payers deduct a final withholding tax of 5% from royalties, technical fees, interest, commissions and payments for services performed in Qatar that are paid to non-residents without a permanent establishment there. The tax is paid to the GTA by the 16th of the following month. Treaties can reduce or remove it.
Global minimum tax
Qatar applies a domestic minimum top-up tax and an income inclusion rule at 15% to members of multinational groups with revenue of €750 million or more in two of the last four years.
Key dates
- By the 16th of each monthWithholding tax payment for the previous month
- Within four months of the year-endAnnual income tax return
Figures and sources
7 figures- Corporate income tax rate on profits attributable to non-Qatari, non-GCC owners10%Checked against the official source
- Withholding on royalties, interest, commissions and services paid to non-residents5%Checked against the official source
- Minimum tax rate for petroleum operations35%Checked against the official source
- Domestic minimum top-up tax rate15%Checked against the official source
- Group revenue (in two of the last four years) for the domestic minimum top-up tax€750 millionChecked against the official source
- Excise tax rates100% on tobacco and energy drinks; since 6 July 2026 sweetened drinks are taxed per litre by sugar content (tiered model), replacing the 50% rateChecked against the official source
- Status of Qatar's e-invoicing lawapproved by the Council of Ministers in May 2026, with a phased rollout expected from 2027Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Qatar based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a Qatari tax adviser before making compliance decisions.