- Brackets updated
Refreshed for 2026; `verified`, `data_year`, sources, corporate bracket, `treaty_count` 84, `tax_authority_url`, prose on Pillar Two and VAT (https://gta.gov.qa/en/investors-guide; https://taxsummaries.pwc.com/qatar).
Top income tax
None
Territorial system
Corporate tax
10.0%
VAT/GST
None
standard rate
Tax residency
183 days
84 tax treaties
Qatar tax profile
Data year: 2026
- Tax system
- Territorial Territorial taxation: individuals are not taxed on employment salaries, wages or allowances. Self-employed persons and companies may be subject to income tax on qualifying Qatar-source business income. Standard corporate income tax is 10% on taxable income; petroleum operations and certain legacy government agreements face a minimum 35% rate. Entities wholly owned by Qatari and GCC nationals resident in Qatar are generally exempt from CIT on their share of profits. Excise tax applies to tobacco, energy drinks, soft drinks and listed harmful goods. Value added tax has not been introduced; a GCC VAT framework and draft Qatari VAT law remain unpublished. From financial years beginning 1 January 2025, Qatar applies OECD Pillar Two domestic minimum top-up tax and income inclusion rules to multinational groups with consolidated revenue of at least EUR 750 million in at least two of the four preceding years.
- Top PIT rate
- No Income Tax
- Corporate tax rate
- 10.0%
- VAT/GST
- No VAT/GST
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- 5.0%
- Social security (employer)
- 10.0%
- Dividend withholding
- 0.0%
- Interest withholding
- 5.0%
- Royalty withholding
- 5.0%
- Treaty count
- 84
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| QAR 0 | and above | 10.0% |
Tax flags
Territorial Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- An individual is treated as tax resident if they have a permanent home in Qatar and their centre of financial or personal interests is in Qatar, or if they are present in Qatar for 183 or more days in any 12-month period. Tax obligations for business income depend on Qatar-source income and entity status, not only on employment.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- April 30
Sources
- General Tax Authority — investors guide (accessed Oct 9, 2026) 10% CIT, 35% oil and gas, 5% WHT, capital gains on Qatar assets, no VAT, filing within four months of year-end
- PwC Qatar — overview (accessed Oct 9, 2026) Territorial system, no PIT on employment income, 10% CIT, no VAT, WHT 0/5/5
- PwC Qatar — corporate withholding and treaties (accessed Oct 9, 2026) 5% WHT on services and qualifying payments to non-residents; DTT partner table; Trusted Entity regime from 16 March 2026
- PwC Qatar — individual personal income tax (accessed Oct 9, 2026) No tax on salaries and wages; self-employment with Qatar-source business income may be taxable
- PwC Qatar — corporate significant developments (accessed Oct 9, 2026) Saudi DTT effective 1 January 2026; UAE and Kuwait DTTs ratified but not in force; Pillar Two rules; draft e-invoicing May 2026
- General Tax Authority — global minimum tax (accessed Oct 9, 2026) IIR and DMTT for in-scope MNE groups; FYs from 1 January 2025; 15% minimum effective rate