Top income tax
None
Territorial system
Corporate tax
10.0%
VAT/GST
None
standard rate
Tax residency
183 days
80 tax treaties
Qatar tax profile
Data year: 2025
- Tax system
- Territorial No personal income tax. CIT of 10% on business income sourced in Qatar. Tax exemptions for Qatari and GCC nationals. No VAT yet (draft law approved but not enacted).
- 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
- 80
Tax flags
Territorial Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Tax resident if has a permanent home in Qatar and center of financial/personal interests in Qatar, or stays in Qatar for 183+ days in a 12-month period.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- April 30
Sources
- PwC Worldwide Tax Summaries - Qatar (accessed Mar 23, 2026) CIT, withholding rates, no PIT