Qatar

Corporate Income Tax in Qatar

Qatar ordinary corporate income tax for 2026, covering resident legal persons, foreign-owned and mixed-ownership mainland companies, Qatar permanent establishments, ownership exemptions, the accounting-to-tax reconciliation, deductions, depreciation, related-party financing, losses and foreign income. Use for Qatar company tax calculations, corporate returns, tax registration, taxable profits, business asset disposals, deduction limits and loss carryforward. Separates the ordinary income tax from petroleum agreements, QFC and free-zone regimes and Pillar Two. Includes filing and penalty rules, two independently checkable computation examples, and links to the individual, transfer-pricing and cross-border Guides for specialist computations.