Qatar Corporate Income Tax

Corporate income tax rates and base

• General overview — Qatar applies a flat 10% corporate income tax to the share of profits attributable to non-Qatari/non-GCC ownership, on a territorial (Qatar-source) basis. Petroleum operations and certain pre-2010 agreements carry higher rates.
• Standard corporate income tax rate — 10% flat percent (Income Tax Law No. 24 of 2018 (https://taxsummaries.pwc.com/qatar/corporate/taxes-on-corporate-income))
• Oil and gas operations rate — Not less than 35% (rate set by agreement; minimum 35% for oil operations) percent (Law No. 3 of 2007 (oil operations) (https://taxsummaries.pwc.com/qatar/corporate/taxes-on-corporate-income))
• Pre-2010 special agreements — Where a special agreement was reached with the government before 1 January 2010, the agreed rate continues to apply (35% if unspecified) (Income Tax Law No. 24 of 2018 (https://taxsummaries.pwc.com/qatar/corporate/taxes-on-corporate-income))
• Qatari / GCC ownership exemption — No CIT on the share of profits attributable to Qatari nationals and GCC nationals resident in Qatar; only the foreign-owned share is taxed (Income Tax Law No. 24 of 2018 (https://taxsummaries.pwc.com/qatar/corporate/taxes-on-corporate-income))
• Tax base — Territorial — income derived from sources in Qatar by an entity that is wholly or partially foreign-owned (Income Tax Law No. 24 of 2018 (https://taxsummaries.pwc.com/qatar/corporate/taxes-on-corporate-income))
• Domestic Minimum Top-Up Tax (Pillar Two) — 15% minimum effective tax for in-scope large MNE groups, fiscal years beginning on or after 1 January 2025 (approx — confirm) percent (Law No. 22 of 2024 (https://taxsummaries.pwc.com/qatar/corporate/significant-developments))
• Withholding tax on dividends — 0% percent (Income Tax Law No. 24 of 2018 (https://taxsummaries.pwc.com/qatar))
• Withholding tax on interest (to non-residents) — 5% percent (Income Tax Law No. 24 of 2018 (https://taxsummaries.pwc.com/qatar))
• Withholding tax on royalties (to non-residents) — 5% percent (Income Tax Law No. 24 of 2018 (https://taxsummaries.pwc.com/qatar))
• Withholding tax on technical/service fees & other payments to non-residents — 5% on services/commissions and other payments for services performed wholly or partly in Qatar (approx — confirm) percent (Income Tax Law No. 24 of 2018 (https://taxsummaries.pwc.com/qatar/corporate/other-taxes))
• CIT return filing & final payment deadline — Within 4 months from the end of the accounting period (Income Tax Law No. 24 of 2018 (https://taxsummaries.pwc.com/qatar))