Frequently Asked Questions

Most Viewed Questions

1. Change in Accounting Period
2. Special Depreciation Rate
3. Tax Residency Certificate

Article 57 of the Income Tax Law (ITL) and Articles  6, 7, 8, 9, 10 and 11 of the GTA President’s Decision No. 4 of 2020, dated July 16, 2020, on the Transfer Pricing Declaration and the Master and Local files mandate that multinational enterprises (MNEs) provide detailed transactional transfer pricing documentation in a 'Local File,' which includes information about material related-party transactions, their respective amounts, and the company's analysis of the transfer pricing calculations made for those transactions

Article 57 of the Executive Regulations (ERs) of the Income Tax Law (ITL) and Articles 6, 7, 8, 9, 10 and 11 of the GTA President’s Decision No. 4 of 2020, dated July 16, 2020, on the Transfer Pricing Declaration and the Master and Local files, multinational enterprises (MNEs) are required to furnish the General Tax Authority (GTA) with high-level information regarding their global business operations and Transfer Pricing (TP) policies in a “Master File”.

Excise Tax is a consumption tax applied to specific goods typically deemed harmful to human health and the environment. Excise Tax is applied at a specified rate upon importation or local production of Excise goods.  

The withholding tax is a tax imposed on income earned by non-resident persons  within the State of Qatar. The tax is collected at source, with a rate of 5% being deducted from the total amount of income earned The resident companies, permanent establishments of non-resident companies in the State of Qatar, government agencies and public bodies are required to withhold tax from the source when making payments for services to non-residents and remit it to the GTA account.

The General Tax Authority (GTA) was established by Emiri Decree No. 77 of 2018, with the aim of fostering the attainment of the Qatar National Vision 2030 and ensuring sustainable growth of the national economy.

A taxpayer conducting activities in Qatar, subject to the single rate tax, must calculate his taxable income and submit his Income Tax Return (single rate) based on accrual accounting method used in commercial accounting,  and in compliance with the laws of the State of Qatar and relevant international accounting standards. 

Non-resident natural and legal persons are subject to Withholding Tax on income earned within the State of Qatar, which shall be withheld at the source of payment.