How corporate tax works in Qatar
Qatar taxes Qatar-source income at 10% in the general regime. Companies wholly or partially foreign owned are taxable on their Qatar-source profits, while companies wholly owned by Qatari nationals or resident GCC nationals are generally exempt in the state regime.
Oil and petrochemical businesses face a minimum 35% rate, and Qatar also applies a 15% domestic minimum top-up tax and income inclusion rule for in-scope multinationals from financial years starting on or after 1 January 2025. Listed entities can also face a 2.5% social and sports contribution levy.
Qatar has no VAT yet, but companies still need to plan for withholding tax, customs duty, excise tax, transfer pricing, filing deadlines and the 2026 Trusted Entity treaty relief changes.
Tax rates at a glance
- Corporate profits tax
- 10%Standard
- Standard company tax
- 10%
- Oil and gas tax
- 35%
- Foreign company tax
- 10%
- DMTT for large MNEs
- 15%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
Remote foundersHolding companiesInvestorsRegional operatorsHigh earners
Watch out for
- Qatar dividends are not subject to withholding tax, but interest, royalties, commissions and many service fees are.
- The Trusted Entity regime from March 2026 changes how treaty relief can be applied at source for some payments.
- The 10% state regime does not apply to every entity, so ownership and exemption analysis matter before assuming the headline rate.
Frequently asked questions
Does Qatar have corporate income tax?
Yes. Qatar generally taxes Qatar-source profits at 10% in the state regime, with higher rates for oil and petrochemical operations and special rules for large MNE groups.
Which businesses pay corporate tax in Qatar?
Foreign-owned entities and mixed-ownership entities with Qatar-source income are typically in scope. Wholly Qatari or resident GCC-owned companies in the state regime are generally exempt, subject to the specific activity and regime.
Is Qatar good for companies?
It can be, especially if you are outside the oil sector and not in scope for Pillar Two. Companies still need to model withholding tax, excise tax, transfer pricing, substance and possible future VAT rules.