A mandatory digital process for pre-filing Capital Gains Tax through the Dhareeba portal. Taxpayers are required to submit key information related to the transaction, including valuation, exemptions, asset details, cost basis, and supporting documents, before being allowed to file the Capital Gains Tax return. This service aims to ensure valuation accuracy, enhance tax compliance, and reduce the submission of incorrect or zero-value tax returns.
- 1. Taxpayer Information:
- Identification details
- Contact details (for unregistered taxpayers)
- 2. Reporting of Exemption (if applicable):
o Category A: Certain cases stipulated under Income Tax Law No. (24) of 2018
o Category B: One of the cases stipulated under the Council of Ministers’ Decision regarding the tax benefit related to capital gains arising from restructuring within the same group
- Upload supporting documents
- Confirmation of availability of supporting documents for the exemption request
- 3. Valuation Module:
- Entry of third-party valuer details (if applicable)
- Selection of valuation methodology
- Mandatory upload of the valuation report
- 4. Asset Details:
- Acquisition and disposal dates
- Sale value
- Company details (in case of disposal of shares or equity interests):
o Recently issued commercial registration
o Financial statements for the year preceding the year of disposal
- Automatic calculation of capital gain or loss
- 5. Cost Details:
- Purchase price and acquisition costs
- Gift or inheritance basis, where applicable
- 6. Mandatory Attachments:
- Valuation report
- Any additional supporting documents
- 7. Final Declaration:
- For transactions subject to Capital Gains Tax:
- For transactions exempt from Capital Gains Tax pursuant to Article (4) of Income Tax Law No. (24) of 2018 (Category A):
- For exemption cases stipulated under the Council of Ministers’ Decision regarding the tax benefit related to capital gains arising from restructuring within the same group (Category B): Applications are processed according to the following timelines:
o The Authority reviews the Pre-Filing Form within 30 days from the submission date and may request supporting details for the exemption application.
o The Pre-Filing Form is deemed rejected if the taxpayer fails to respond to the request for details within 30 days from the date of such request.
Log in to the Dhareeba portal.
Access the Capital Gains Tax Pre-Filing service from the dashboard.
Review the instructions and agree to proceed.
Enter taxpayer information (for unregistered users only).
Verify whether an exemption applies (Yes / No).
a. If Yes: proceed to the Exemptions Module.
b. If No: proceed to the Valuation Module.
a. If Yes: proceed to the Exemptions Module.
b. If No: proceed to the Valuation Module.
Complete the Exemptions Module (if applicable).
Complete the Valuation Module: upload the report, select the methodology, and enter valuer details.
Enter asset and transaction details.
Enter acquisition details and cost basis.
Upload contracts and supporting documents.
Declaration and submission:
a. The system generates a reference number for the application.
b. The taxpayer is directed to submit the Capital Gains Tax return.
Log in to the Dhareeba portal.
Access the Capital Gains Tax Pre-Filing service from the dashboard.
Review the instructions and agree to proceed.
Enter taxpayer information (for unregistered users only).
Verify whether an exemption applies (Yes / No).
a. If Yes: proceed to the Exemptions Module.
b. If No: proceed to the Valuation Module.
Complete the Exemptions Module (if applicable).
Complete the Valuation Module: upload the report, select the methodology, and enter valuer details.
Enter asset and transaction details.
Enter acquisition details and cost basis.
Upload contracts and supporting documents.
Declaration and submission:
a. The system generates a reference number for the application.
b. The taxpayer is directed to submit the Capital Gains Tax return.
Without prejudice to exemptions granted to Qatari nationals, this service is based on the processing of exemption cases stipulated under Income Tax Law No. (24) of 2018 and its Executive Regulations. These include provisions related to:
- Exemption of capital gains for natural persons arising from the disposal of real estate or securities not related to a taxable activity
- Exemption of capital gains arising from the revaluation of company assets when contributed as an in-kind share in exchange for participation in the capital of a resident joint-stock company
- Exemption of foreign capital gains realized by a Qatari project from the disposal of movable and immovable property related to a permanent establishment abroad
- The non-Qatari investor’s share in profits resulting from the trading of all securities, including units of investment funds listed for trading in financial markets
This service also includes exemption cases stipulated under the Council of Ministers’ Decision regarding the tax benefit related to capital gains arising from restructuring within the same group, namely:
- Internal Asset Exchanges: Transfers within the same group for operational or structural realignment between group entities in Qatar.
- In-Kind Contributions: Revaluation of assets contributed to another resident company in exchange for shares.
- Mergers and Divisions: Asset disposals during corporate mergers or splits.
- Holding Company Contributions: Transfers made to increase capital in a resident holding company.
- Stock Exchange Listings: Asset disposal aimed at preparing for public listing on the Qatari stock exchange.
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