The General Tax Authority is implementing strategic enhancements to its Withholding Tax (“WHT”) processes in accordance with the Cabinet Decision No. (4) of 2026 amending some provisions of Cabinet Decision No. (39) of 2019 issuing the Executive Regulations of the Income Tax Law No. (24) of 2018 and its amendments (“Executive Regulations”).
These enhancements aim to enable the direct application of benefits under Double Taxation Avoidance Agreements (“Tax Treaties”) and to improve compliance and efficiency in cross-border transactions.
A key provision introduced under this initiative allows eligible Qatar resident taxpayers to apply to the GTA to become a “Trusted Entity”.  Once the application for registration is approved, the Trusted Entity is authorized to make payments to Foreign Persons which have submitted an application with the Trusted Entity for direct application of Tax Treaty benefits and whose application was approved. This enables using reduced WHT rates or applying a WHT exemption, in accordance with the provisions of the Tax Treaties in force between Qatar and the jurisdiction of tax residence of the Foreign Person. 
Foreign Persons are required to submit requests to the Trusted Entity in Qatar, providing documentation and information to assess their eligibility for the direct application of Tax Treaty benefits. This approach enables Tax Treaty-based relief (reduced WHT rate or a WHT exemption) to be granted before cross border payments are made, thus eliminating the need for Foreign Persons to seek WHT refunds later from the GTA for payments already approved under the Trusted Entity Service.