The General Tax Authority has announced the launch of the Global and Domestic Minimum Tax (Pillar Two) Registration Service through the Dhareeba platform, marking another step in Qatar’s ongoing efforts to modernize its tax system in line with the latest international standards and frameworks.
The GTA invites multinational enterprise (MNE) groups that fall within the scope of the Global and Domestic Minimum Tax rules to complete their initial registration within three months from the date the service is activated on the Dhareeba platform.
Developed by the GTA, the registration service is designed to streamline the registration process for in-scope MNE groups through a centralized, user-friendly platform. The service enables entities to submit their core information, identify the Ultimate Parent Entity (UPE), and designate the local entities subject to the Pillar Two rules. Where more than one entity exists in Qatar, one local entity must be designated as the primary point of contact.
This development follows the implementation of Law No. (22) of 2024, which established the legislative framework for the Global and Domestic Minimum Tax (Pillar Two) in Qatar. The law forms part of Qatar’s adoption of the OECD/G20 Inclusive Framework’s Pillar Two rules, which introduce a global minimum effective tax rate of 15% for multinational enterprise groups with consolidated annual revenues of EUR 750 million or more in at least two of the four fiscal years preceding the tested fiscal year.
This initiative reaffirms Qatar’s commitment to transparency, fairness, and the protection of its domestic tax base, while further strengthening its position as a trusted and competitive investment destination.