Qatar levies a flat 10% corporate income tax under Income Tax Law No. 24 of 2018, administered by the General Tax Authority (GTA). Unlike the UAE's 9% rate on all taxable persons, Qatar's tax only bites on the share of a company's profit attributable to non-Qatari and non-GCC ownership — which means a lot of Qatar-registered businesses pay far less than a flat 10% on their total profit, or nothing at all.
Qatar Financial Centre (QFC) and Qatar Free Zone (QFZ) entities follow separate regimes not covered in detail here. Always confirm your entity's regime and consult a licensed Qatar tax adviser before filing.
| Item | Qatar Mainland (GTA) | UAE (for comparison) |
|---|---|---|
| Headline rate | 10% | 9% (above AED 375K) |
| Who is taxed | Only non-Qatari/non-GCC ownership share | All taxable persons |
| Qatari/GCC-owned share | Generally exempt | No equivalent exemption |
| Tax authority | General Tax Authority (GTA) | Federal Tax Authority (FTA) |
| Filing portal | Dhareeba | EmaraTax |
| VAT | Not implemented | 5% |
| Filing deadline | ~4 months after year end | 9 months after year end |
This is the detail most guides gloss over. Qatar does not tax total company profit at 10% — it taxes the share of profit attributable to non-Qatari, non-GCC ownership. Nationals of Qatar and of other GCC states (Saudi Arabia, UAE, Bahrain, Kuwait, Oman) are broadly outside the scope of the tax on their share of a company's profit.
Use our free Qatar Corporate Tax Calculator to estimate the taxable share and tax due for any ownership split.
Taxable profit starts from accounting profit under the applicable financial reporting standards, then is adjusted for Qatar tax rules — broadly similar in concept to other jurisdictions:
Fixed asset registers, depreciation schedules and adjustments tracked automatically, in QAR.
Any entity with non-Qatari/non-GCC ownership must register with the General Tax Authority through the Dhareeba portal. Key obligations:
The GTA applies financial penalties for late registration, late filing and late payment. Even a wholly Qatari/GCC-owned entity with no tax due can face penalties for missing a registration or declaration deadline — exemption from tax is not the same as exemption from filing.
Two categories of entity sit outside the standard GTA mainland rules described above:
If your entity is registered with the QFC or a Qatar Free Zone, confirm which regime governs your filings before relying on the standard 10% mainland rules.
Alongside corporate income tax, Qatar applies withholding tax (generally 5%) on specified payments made to non-residents without a permanent establishment in Qatar — commonly royalties, technical service fees, commissions, interest and similar payments. The payer is responsible for withholding and remitting the tax to the GTA. This is separate from, and in addition to, the 10% corporate income tax on taxable profit.
Qatar has not implemented VAT, although it signed the GCC VAT Framework Agreement alongside the other five GCC states. Corporate income tax is currently the main direct tax businesses in Qatar need to plan for. Should Qatar introduce VAT, ETaxFlow's GCC VAT engine is built to switch on the correct rate and return format without requiring a change of accounting system.
Qatar levies a flat 10% corporate income tax under Income Tax Law No. 24 of 2018, administered by the General Tax Authority (GTA). The 10% rate applies to taxable profit, not to total revenue.
No. Qatar's tax law only taxes the share of a company's profit attributable to non-Qatari and non-GCC-national ownership. Profit attributable to Qatari nationals and other GCC nationals is generally exempt.
A company wholly owned by Qatari or GCC nationals generally has no taxable share and no tax to pay, but it may still need to register with the GTA and submit a simplified declaration. Full corporate income tax return obligations apply once there is any non-Qatari/non-GCC ownership.
Taxable profit is generally apportioned by ownership percentage. A company 70% Qatari-owned and 30% foreign-owned pays 10% CIT only on the 30% share of taxable profit attributable to the foreign shareholders.
Taxable entities must register with the GTA and generally file an annual tax return within 4 months of their financial year end, together with audited financial statements above the GTA's prescribed thresholds. Late filing and late payment both carry financial penalties.
No. Qatar Financial Centre (QFC) entities are taxed under a separate regime administered by the QFC Tax Department, generally also around 10% but with its own rules. Qatar Free Zone (QFZ) entities can access extended tax incentives and exemptions. Neither follows the standard GTA mainland rules.
Yes. Qatar applies withholding tax (generally 5%) on certain payments made to non-residents without a permanent establishment in Qatar, covering categories such as royalties, technical service fees, commissions and interest — separate from the 10% corporate income tax on taxable profit.
No. Qatar has not implemented VAT, although it signed the GCC VAT Framework Agreement. Corporate income tax is currently Qatar's main direct business tax.