Excise Tax

Tax Liability
All of the following are subject to Excise Tax:

• The individual is producing goods outside a tax suspension arrangement. 
• The individual possessing excise goods outside a tax suspension arrangement on which the Excise Tax due was not paid.  
• The licensed individual, upon releasing Excise goods from a tax suspension arrangement. 
• The licensed individual upon the release of excise goods for consumption because of loss or damage of Excise goods while in a tax suspension arrangement.  
• Excise goods importers.  
• The licensed individual upon transporting Excise goods in violation of the tax suspension provisions provided for under this law and its executive regulations. 
• Any other individual who releases excise goods for consumption

Tax Exemptions

•  Diplomatic and consular bodies, international organizations and heads and members of diplomatic and consular corporations accredited by the State of Qatar, on the condition of reciprocity and according to the terms and conditions determined by a decision issued by the Minister. 
• Excise goods accompanying travelers entering the State of Qatar, provided that these goods are of non-commercial status and are within the allowance specified in the Customs law. 
• Excise goods that are used exclusively for therapeutic purposes by licensed health institutions, pursuant to a written approval from the General Tax Authority based on a certificate submitted to it by the concerned party issued by the competent authority at the Ministry of Public Health proving the exclusive use of those items and their quantities for therapeutic purposes. 
• Excise goods that are purchased from a shop in the duty-free market, located within the campus of the airport or seaport after the checkpoint, by a traveler departing from the country, and within the permitted limits, provided that the traveler presents the boarding pass at the point of sale. 
• Excise goods that are sold or consumed during international passenger transport, provided that they have not been previously released for consumption and that aircraft or ships are supplied with them in accordance with customs rules and procedures

Tax Rate

• Soft drinks - the tax price is 50% of the higher value between the pre-tax retail selling price and the standard price (minimum) 
• Energy drinks - the tax price is 100% of the higher value between the pre-tax retail selling price and the standard (minimum)  
• Tobacco and its derivatives - the tax price is 100% of the higher value between the pre-tax retail selling price and the standard price (minimum) 

Registration and Declaration 

Taxpayers must submit a registration application to the GTA using the designated form within 30 days before engaging in any activity requiring registration. 
In the event of any loss or damage to excise goods, the licensee is obligated to inform the General Tax Authority (GTA) within 30 days of the occurrence of such loss or damage.

Submission of Tax Returns
•    The taxpayer must calculate the tax owed for each designated tax period and submit the requisite tax return, using the form prepared by the GTA for this purpose, no later than 15 days following the end of each tax period, which is defined as a quarter of a calendar year.  
•    The person legally obligated to pay the tax shall file the tax return to the GTA in either paper or electronic format, utilizing the form provided by the GTA for this purpose.