Source-cited draft: tax overview for Qatar (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Standard tax (accounting) year
Calendar year, unless the GTA approves a different 12-month accounting periodIncome Tax Law No. 24 of 2018View source ↗
Currency
Qatari riyal (QAR)General Tax AuthorityView source ↗
Tax authority
General Tax Authority (GTA) — Al-Hayʼa al-ʻAamma lil-DaraaʼibIncome Tax Law No. 24 of 2018View source ↗
Tax basis
Territorial — entities and individuals are taxed on income arising from sources in Qatar, regardless of tax residenceIncome Tax Law No. 24 of 2018View source ↗
Headline personal income tax rate
0%Income Tax Law No. 24 of 2018View source ↗
Headline corporate income tax rate
10%Income Tax Law No. 24 of 2018View source ↗
Does VAT/GST exist?
No — Qatar has not yet implemented VAT (a 5% GCC-framework VAT is anticipated but not in force)GCC Unified VAT Agreement (not yet enacted in Qatar)View source ↗
Corporate tax return filing & payment deadline
Within 4 months from the end of the accounting periodIncome Tax Law No. 24 of 2018View source ↗
Pillar Two / Domestic Minimum Top-Up Tax
DMTT and Income Inclusion Rule introduced for in-scope MNE groups, effective for fiscal years beginning on or after 1 January 2025Law No. 22 of 2024View source ↗
Excise tax exists
Yes — in force since 1 January 2019 on tobacco (100%), carbonated drinks (50%), energy drinks (100%), and special-purpose goods (100%)Excise Tax Law No. 25 of 2018View source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Qatar levies no personal income tax on employment income and no VAT, but applies a flat corporate income tax on foreign-owned business profits. Tax is administered by the General Tax Authority (GTA) and the system is territorial — Qatar-source income is what matters.
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Other Qatar computations in the OpenAccountants Tax Library.