Your Trusted Financial and Auditing Partner in Qatar

Corporate Taxation in Qatar

Qatar levies corporate income tax at 10% on taxable profits attributable to foreign ownership, under Income Tax Law No. 24 of 2018. Returns are filed electronically through the General Tax Authority’s Dhareeba portal, generally within four months of the financial year end, though the GTA has extended this in individual years. Withholding tax applies to certain payments made to non-residents.

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Who pays corporate income tax in Qatar

The 10% rate applies to taxable profit attributable to foreign ownership. Wholly Qatari and GCC-owned entities are treated differently, and entities operating under the Qatar Financial Centre sit under a separate regime.

Getting the ownership analysis right matters: it determines whether tax is due at all, and on what share of profit.

Registration and filing

Taxpayers register on Dhareeba, the General Tax Authority’s online portal, and file returns electronically. The return is normally due within four months of the financial year end, accompanied by audited financial statements where required.

Deadlines have been extended by the GTA in particular years. We track the current position rather than assuming last year’s date still applies.

Beyond the annual return

Withholding tax on payments to non-residents, transfer pricing documentation where related-party transactions are material, tax residency certificates, and correspondence with the GTA on assessments and objections.

How the engagement runs

  1. Register

    Establish or review your Dhareeba registration and confirm the correct tax status.

  2. Compute

    Prepare the tax computation from the audited accounts, with adjustments documented.

  3. File

    Submit through Dhareeba within the applicable window, with supporting statements.

  4. Defend

    Handle GTA queries, assessments and objections if they arise.

Frequently asked questions

What is the corporate tax rate in Qatar?
The standard corporate income tax rate is 10% of taxable income under Income Tax Law No. 24 of 2018. It applies to profits attributable to foreign ownership. Certain petroleum and petrochemical activities are taxed under different arrangements.
When is the corporate tax return due in Qatar?
Returns are generally due within four months of the financial year end, filed through the Dhareeba portal. The General Tax Authority has extended this deadline in individual years, so confirm the current date rather than relying on the prior year.
What is Dhareeba?
Dhareeba is the General Tax Authority’s online tax portal for Qatar. Registration, corporate income tax returns, withholding tax filings and correspondence with the GTA are handled through it.
Does a fully Qatari-owned company pay corporate tax?
Corporate income tax applies to profit attributable to foreign ownership. The treatment of wholly Qatari and GCC-owned entities differs, and the correct analysis depends on the ownership structure. It should be confirmed rather than assumed.
What are the penalties for late tax filing in Qatar?
Late filing and late payment attract financial penalties under the Income Tax Law, calculated by reference to the delay and the tax due. Penalties accumulate, so an unfiled return becomes more expensive the longer it is left.
Is withholding tax payable in Qatar?
Withholding tax applies to certain payments made to non-residents for services carried out wholly or partly in Qatar. The payer is responsible for deducting and remitting it, which makes it a common source of unexpected assessments.

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