Qatar Tax Overview

The Qatar tax system at a glance

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.

• Standard tax (accounting) year — Calendar year, unless the GTA approves a different 12-month accounting period (Income Tax Law No. 24 of 2018)
• Currency — Qatari riyal (QAR) (General Tax Authority)
• Tax authority — General Tax Authority (GTA) — Al-Hayʼa al-ʻAamma lil-Daraaʼib (Income Tax Law No. 24 of 2018)
• Tax basis — Territorial — entities and individuals are taxed on income arising from sources in Qatar, regardless of tax residence (Income Tax Law No. 24 of 2018)
• Headline personal income tax rate — 0% (no personal income tax on salaries, wages, and allowances percent) (Income Tax Law No. 24 of 2018)
• Headline corporate income tax rate — 10% (flat percent) (Income Tax Law No. 24 of 2018)
• 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))
• Corporate tax return filing & payment deadline — Within 4 months from the end of the accounting period (Income Tax Law No. 24 of 2018)
• 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 2025 (Law No. 22 of 2024)
• 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 2018)