Withholding Tax

Tax Liability

• Gross income arising from the disposal of real estate located in the country. 
• Gross Income arising from disposal of stocks or shares of companies residing in the country. 
• Gross Income arising from the disposal of any tangible or immaterial assets of an activity that is carried out in the country. 

Tax Rate
 A tax rate of (5%) applies to the total amounts paid to non-residents for activities not connected to a permanent establishment in the State of Qatar.

Registration and Declaration

•    The taxpayer must register with the General Tax Authority (GTA) to submit withholding tax forms.
•    The taxpayer must notify the GTA of any change that may affect their tax obligations.
•    The taxpayer must submit a request to the GTA to obtain his own tax number.


Submission of Tax Returns

 Withholding Tax must be collected and remitted to the General Tax Authority (GTA) before the sixteenth day of the month following the month in which the withholding is conducted, using the form prepared by the GTA for this purpose. The person responsible for the withholding must also provide the beneficiary with a certificate on the form prepared by the GTA for this purpose.


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.  The General Tax Authority (GTA) may grant certain taxpayers exemption from the requirement to maintain such records under the conditions and circumstances outlined in the regulations.