Income Tax

Tax Liability 

The tax is imposed annually on the total income achieved by a resident taxpayer or a permanent establishment for an activity carried out in the country. 

Tax Exemptions

The following are not subject to tax: 
•    Qatari citizens residing in the State of Qatar
•    Qatar-based Companies that are wholly owned by Qatari nationals.
•    Profits of Qatari nationals derived from non-Qatari companies based in the State of Qatar
•    Agricultural and fishing activities within the State of Qatar
•    Non-Qatari companies operating in the air or marine transportation sector within the State of Qatar

Tax Rate

Income tax is levied at 10% on the taxpayer’s taxable income for the tax year. However, companies operating in the oil and petrochemical sector are subject to different tax rates determined by the tax agreements to which the government is a party. Without an applicable tax agreement, these companies are subject to a tax rate of 35% on their taxable income.

Registration and Declaration 

All taxpayers engaged in an activity or generating taxable income must register with the General Tax Authority (GTA), obtain their tax identification number, and acquire a tax card with the legally established dates in the executive regulation. Additionally, taxpayers who reside in Qatar or have a permanent resident establishment are required to notify the GTA of any changes that may impact their tax obligations within the timeframes specified by the regulations.

Submission of Tax Returns 
•    Any resident or non-resident taxpayer who has a permanent resident establishment within the State of Qatar, regardless of whether they are entitled to a tax exemption or not, must submit an annual tax return to the General Tax Authority (GTA) on the appropriate form. This return shall include a detailed account of the taxpayer's taxable income and the corresponding tax liability and must be submitted within four months following the end of the tax year.
•    The taxpayer is required to submit a consolidated return for all its branches. This return must be signed by the taxpayer or their authorized tax agent and must include a declaration attesting to the accuracy of the information contained therein.
•    Non-Qatari companies are required to submit audited financial statements, prepared by an auditor registered in the State of Qatar, along with their annual tax return if one or more of the following conditions are met: the company's capital exceeds QR 200,000, the company's total income exceeds QR 500,000, or the company's headquarters are located outside of the State of Qatar.  Tax-exempt companies are still required to submit an annual tax return to the General Tax Authority (GTA) on the form prescribed by the GTA, provided that their capital exceeds QR 1 million and their annual revenues exceed QR 5 million.
•    The taxpayer may, with the approval of the General Tax Authority (GTA), submit an amended return for a previous tax year to rectify any errors made in the original submission. 
•    Upon request from the taxpayer, the GTA may grant an extension of the deadline for submitting the annual tax return, provided that the request includes acceptable reasons for the extension. 


Accounting Obligations 

All taxpayers conducting any business activity within the State of Qatar are obligated to maintain accurate and detailed accounting records, books and documents in compliance with both the laws of Qatar and international accounting standards. These records must be kept for the duration specified in the Regulations. 
All government agencies, companies, associations, institutions, and other entities specified by the Regulations shall notify the GTA of all contracts and agreements entered into within the timeframes and periods specified by the Regulations.