Frequently Asked Questions

The amounts deducted from the source are transferred to the Authority’s account electronically through the “Dhareeba” portal.

The Withholding Tax on payments made to non-resident beneficiaries is collected at a rate of 5% for services or activities performed wholly or partly  within the State of Qatar. The tax is deducted by the person making the payment and transferred to the General Tax Authority before the 16th day of the following month using the e-form provided by the GTA on Dhareeba Portal for this purpose.  The person making the deduction must also provide a Deduction Certificate to the beneficiary who was subject to the deduction.

The royalties, interests, commissions and payments for services carried out wholly or partly in the State that paid to non-residents with respect to activities not connected with a permanent establishment in the State shall be subject to a final withholding
tax of (5%) five per cent on their gross amount, even if such activities were wholly or partly done outside the State.

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.

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.

The obligation to deduct Withholding Tax from the source and remit it to the General Tax Authority's account lies with:

• Natural persons engaged in business activities within the State of Qatar,
• Legal entities residing in the State of Qatar,
• Ministries and other government agencies
• Public bodies and institutions
• Permanent establishments of non-resident entities within the State of Qatar.