Taxes in Qatar
General Tax Authority
Capital Gains Tax
A tax imposed on capital gains earned by both residents and non-residents within the State of Qatar.
Tax Jurisdiction
Subject to Tax Profit generated from the disposal of real estate located within the state, or the disposal of shares, property rights and any tangible or intangible assets associated with an activity conducted within the State of Qatar, is subject to capital gains tax.Tax Exemptions
Notwithstanding any tax exemptions provided for by special laws or international agreements or by Article (35) of Law No. 24 of 2018 Promulgating the Income Tax Law, the following income sources are exempt from taxation:- Capital gains derived from the disposal of real estate or securities by natural persons, provided that the real estate or securities in question are not associated with assets of a taxable business or activity.
- Capital gains arising from the revaluation of a company's assets that are offered as an in-kind contribution in exchange for an increase in the capital of a resident joint-stock company within the State of Qatar, provided that the shares received in exchange for the in-kind contribution are nominal and non-transferable for a minimum period of five years.
Tax Rate
- The tax rate is (10%) ten percent of the taxpayer's capital gains during the tax year.
- The tax rate is (35%) thirty five percent of the taxpayer's capital gains during the tax year if the assets are related to petroleum activities and petrochemical industries.
Tax Obligations
Registration and Declaration
- The taxpayer is required to submit the capital gains tax return and make the associated payment to the General Tax Authority (GTA) within 30 days from the date the contract is concluded or the disposal of assets.
- The taxpayer shall be exempt from the aforementioned notification requirement if they have already submitted a tax return on their income and capital gains for the specified period.
Submission of Tax Returns
- All taxpayers, registered or unregistered, are required to file a capital gains tax return within 30 days of disposing of real estate property, shares, equity rights, or any tangible or intangible assets of a business conducted within the State of Qatar and not included in the balance sheet. This is to be done within 30 days of the date of the contract date or disposal of assets, whichever occurs first.
- Capital gains on assets included in the balance sheet are declared in the taxpayer’s income tax return.
Accounting Obligations
All taxpayers conducting any business activity within the State of Qatar are obligated to maintain accurate and detailed accounting records, books and documents in compliance with both the laws of Qatar and international accounting standards. These records must be kept for the duration specified in the Regulations. The General Tax Authority (GTA) may grant certain taxpayers exemption from the requirement to maintain such records under the conditions and circumstances outlined in the regulations.FAQs
CGT is a tax imposed on the gain realised from the sale or disposal of capital assets—such as real estate, shares, or other tangible and intangible assets. Generally, a gain occurs when the sales proceeds exceeds the original purchase cost of the asset. Only the net gain is subject to CGT in Qatar, not the total sale proceeds.
According to the Income Tax Law and of the Executive Regulations, gains arising from the sale or otherwise disposal of any of the following assets is subject to CGT in Qatar:
a. Disposal of shares in an entity that is resident / registered in Qatar.
b. Disposal of shares in an entity that is listed on the Qatar Stock Exchange (unless disposed of by non-Qatari investors – see [Q3] for further information).
c. Disposal of real estate situated in Qatar that is related to the seller’s taxable business activity in Qatar.
d. Disposal of property located outside of Qatar by a Qatari project, provided that the project does not conduct business in the foreign country through a permanent establishment and is not subject to tax in that foreign country.
e. Disposal of any tangible or intangible assets that are related to the seller’s taxable business activity conducted in Qatar.
According to the Income Tax Law and of the Executive Regulations, gains arising from any of the following cases are exempt from CGT in Qatar:
a. Sale or disposal of real estate or securities by individuals if the assets disposed of are not part of a taxable business undertaken by the individuals.
b. Revaluation of assets contributed as in-kind shares to a Qatari joint-stock company, if these assets have been held for at least five years.
c. Gains from a Qatari project on assets located outside Qatar, if the substantial activity requirements under the income Tax Law are met by the Qatari project.
d. Profits earned by non-Qatari investors from trading securities and investment fund units listed on the Qatar Stock Exchange.
e. Disposal of shares owned by Qatari or by nationals of Gulf Cooperation Council (GCC) countries who are residents in Qatar.
Note: Conditions apply. If not met, the exemption may be withdrawn and subject to CGT from the date of benefiting the capital gain tax exemption.
Both resident and non-resident individuals or entities are subject to CGT in Qatar when they derive gain from disposing of assets that are subject to CGT.
Please see [Q1] and [Q2] for more information.
The tax rate is ten percent (10%).
In accordance with the Executive Regulations, capital gains are calculated as follows:
- Non-depreciable assets (e.g. land): Value of consideration received or market value whichever is higher, less the cost of the asset.
- Depreciable assets (e.g. plants and equipment): Value of consideration received or market price, whichever is higher, less the net book value of the asset.
- Real estate (except for depreciable real estate properties included in the taxpayer’s balance sheet): Selling price or market price, whichever is higher, less the cost of acquisition.
- Shares: Selling price or fair value, whichever is higher, reduced by the consideration for the seller’s share in the capital.
Yes, capital losses do exist and may arise from a disposal of tangible and intangible assets. Such capital loss may be deductible provided that supporting documentation is maintained, in accordance with Article 16(4) of the Executive Regulations.
Capital gains are generally reported to the GTA as part of a taxpayer’s annual income tax declaration. In some situations, a standalone CGT declaration would be required. See Q[9]: When is a standalone CGT declaration required to be submitted to the General Tax Authority for more information.
A taxpayer is required to file a standalone CGT declaration (i.e. separate from an annual income tax return) to the GTA on gains arising from disposing of assets where such assets are not included in the natural person’s balance sheet or are owned by non‑resident entities that do not have a permanent establishment in the State.
As for capital gains arising from assets recorded in the balance sheet (in the case of resident companies, permanent establishments of non-resident companies, or natural persons carrying on taxable activity), such gains shall be declared as part of the annual Income Tax return, and no standalone CGT return is required.
The seller is responsible for submitting the CGT declaration through the Dhareeba portal.
User Guides
Taxpayer Guide Regarding the Capital Gains Tax
Tax Type
Capital Gains Tax
Updated Version
2-Apr-2026
Description
User Guide
Capital Gains Tax - Frequently Asked Questions "FAQs"
Tax Type
Capital Gains Tax
Updated Version
2-Apr-2026
Description
Frequently Asked Questions "FAQs"
Simplified Guide on Capital Gains Exemption for Corporate Restructuring
Tax Type
Capital Gains Tax
Updated Version
2-Apr-2026
Description
User Guide
Global Minimum Tax
Qatar’s Global and Domestic Minimum Tax reflects Qatar’s strong commitment to international tax standards and alignment with the OECD’s Pillar Two framework.
Qatar’s Global and Domestic Minimum Tax Resolution provide detailed information about the Income Inclusion Rule (IIR) and the Domestic Minimum Top-Up Tax (DMTT), effective for Fiscal Years commencing on or after 1 January 2025.
Under Qatar’s implementation of Pillar Two, Multinational Entreprises with annual revenues exceeding 750 million Euros in two out of the last four years, will generally be subject to a minimum effective tax rate of at least 15% in Qatar on:
(1) profits of Constituent Entities and GloBE Joint Ventures located in Qatar, and
(2) profits of lower-tier Constituent Entities and GloBE Joint Ventures located outside Qatar if they are not already subject to an effective tax rate of 15%.
Global Minimum Tax Page
Qatar’s Global and Domestic Minimum Tax Resolution provide detailed information about the Income Inclusion Rule (IIR) and the Domestic Minimum Top-Up Tax (DMTT), effective for Fiscal Years commencing on or after 1 January 2025.
Under Qatar’s implementation of Pillar Two, Multinational Entreprises with annual revenues exceeding 750 million Euros in two out of the last four years, will generally be subject to a minimum effective tax rate of at least 15% in Qatar on:
(1) profits of Constituent Entities and GloBE Joint Ventures located in Qatar, and
(2) profits of lower-tier Constituent Entities and GloBE Joint Ventures located outside Qatar if they are not already subject to an effective tax rate of 15%.
Global Minimum Tax Page
Income Tax
Income tax constitutes an annual levy on the aggregate income of taxpayers stemming from sources within Qatar in the preceding tax year. Taxpayers are to submit their tax returns within four months following the culmination of the tax year via the electronic system (Dhareeba).
Taxable Streams of Income.
An annual tax is applied to the sum Gross of income subject to taxation, encompassing the ensuing earnings achieved within the State:
Tax Exemptions
The Income Tax Law extends several tax exemptions, whereby incomes detailed in the provisions of Article 4 of the law are absolved under stipulated terms and regulations. These tax exemptions serve to foster investments, enrich the business environment, and stimulate the establishment and advancement of projects.
Calculation of Taxable Income
This pertains to gross income post allowable deductions in line with the provisions of the Income Tax Law and its accompanying executive regulations, inclusive of forward losses.
Income Tax Rates
Income tax rates are outlined as follows:
Remittance of Amounts to the General Tax Authority
The Income Tax Law incorporates clauses pertinent to instances wherein taxpayers engage in agreements or transactions primarily designed for tax avoidance, delineating the framework for interactions among interconnected enterprises. The executive regulations of the Income Tax Law encompass a spectrum of measures aimed at counteracting the erosion of the tax base and the shifting of profits amid associated/affiliated entities.
Income Tax Refund
Taxpayers possess the entitlement to solicit the refund of income tax sums and related financial penalties wrongfully accrued from them. The submission of a request, complete with supporting documentation substantiating their eligibility for reimbursement, is necessary and must be directed to the Authority.
Taxable Streams of Income.
An annual tax is applied to the sum Gross of income subject to taxation, encompassing the ensuing earnings achieved within the State:- Gross income emerging from business activities carried out in Qatar.
- Gross income originating from wholly or partially executed contracts in Qatar.
- Gross income deriving from properties located within the country, coupled with capital gains arising from their disposition.
- Gross income arising from ownership of shares or stakes in resident companies or those listed on national financial markets, along with capital gains stemming from their sale.
- Compensation for services rendered to headquarters, main offices, branches, or affiliated entities.
- Interest on loans procured in Qatar.
- Gross income resulting from the exploration, extraction, or utilization of natural resources within Qatar's borders.
- Gross income subject to taxation based on bilateral tax treaties.
Tax Exemptions
The Income Tax Law extends several tax exemptions, whereby incomes detailed in the provisions of Article 4 of the law are absolved under stipulated terms and regulations. These tax exemptions serve to foster investments, enrich the business environment, and stimulate the establishment and advancement of projects.Calculation of Taxable Income
This pertains to gross income post allowable deductions in line with the provisions of the Income Tax Law and its accompanying executive regulations, inclusive of forward losses.Income Tax Rates
Income tax rates are outlined as follows:- 10% on taxable income, applicable across all activities.
- A minimum of 35%, applicable to activities linked to petrochemical industries and petroleum operations.
Remittance of Amounts to the General Tax Authority
The Income Tax Law incorporates clauses pertinent to instances wherein taxpayers engage in agreements or transactions primarily designed for tax avoidance, delineating the framework for interactions among interconnected enterprises. The executive regulations of the Income Tax Law encompass a spectrum of measures aimed at counteracting the erosion of the tax base and the shifting of profits amid associated/affiliated entities.Income Tax Refund
Taxpayers possess the entitlement to solicit the refund of income tax sums and related financial penalties wrongfully accrued from them. The submission of a request, complete with supporting documentation substantiating their eligibility for reimbursement, is necessary and must be directed to the Authority.Withholding Tax
The royalties, interest, commissions, and fees for services rendered in whole or in part in the State of Qatar, paid to non-residents for activities unrelated to a permanent establishment in the State of Qatar, are subject to a final deduction at source of 5% of the total amount. This is in accordance with the provisions of adopted tax treaties and as per Article (9, paragraph 2) of Income Tax Law No. 24 of 2018.
The service is deemed to be performed wholly or partially in the country if any necessary work is carried out within Qatari soil to accomplish it. This includes, in particular, data collection, site inspections, and service completion, even in cases where these tasks are done by a person other than the taxpayer. The service’s delivery will not be a determining factor whether it counts as performed or not.
- Natural persons engaged in activities in the state of Qatar.
- Legal persons residing in the State of Qatar.
- Ministries and other government entities.
- Public institutions and establishments.
- Permanent establishments in the State of Qatar owned by non-residents.
To the exclusion of amounts payable to ministries, other government entities, public institutions, and establishments, the above-mentioned amounts will be deemed as paid after 12 months from the date on which they become due for payment.
Tax is not withheld at source on amounts paid to persons who possess a tax card or persons registered with the Qatar Financial Centre. This applies particularly to amounts paid to a permanent establishment owned by a non-resident person.
<h4class="x_MsoNormal">Remittance of Amounts to the General Tax Authority
Tax is withheld and remitted to the authority before the 16th day of the month following the month in which the withholding occurred. The person who withheld the tax issues a certificate to the recipient using a form prepared by the Authority for this purpose.
Income Tax Refund
Persons subject to withholding tax procedures have the right to apply for a refund if there is an effective income and capital tax treaty in place that supports their request.
Non-resident persons or their authorized representative who are subject to withholding tax procedures must submit their applications to the Authority, requesting the enforcement of the provisions of this treaty using the relevant form provided by the Authority. If the application is accepted, the Authority will refund the tax according to the refund procedures outlined in the Income Tax Law and its executive regulations.
Excise Tax
The legal framework:
- This tax comes in implementation of the agreement of the Gulf Cooperation Council, which was instated in November of 2016, in regards to the Excise tax that is imposed on a number of harmful goods with the aim of limiting their consumption.
- The Excise tax was implemented in the State in accordance with Law No. 25 of the year 2018 and took effect in January of 2019.
- A tiered volumetric model was adopted at the level of the Gulf Cooperation Council (GCC) countries for Sweetened Drinks in 2025. This model links the tax value per liter of sweetened beverages to their sugar content per 100 ml. Accordingly, the State of Qatar applied the Excise Tax to include Sweetened Drinks in line with the tiered volumetric model effective from 6 July 2026.
- Excise Tax represents an investment in Qatar’s future by building a healthier society. It is a consumption tax that applies to goods typically deemed harmful to human health and the environment.
- The revenues generated from the Excise Tax will be channeled toward enhancing public services, such as hospitals, infrastructure, and education. By contributing to achieving the Qatar National Vision 2030's social policy goals, the Excise Tax will serve to ensure a sustainable future for The State of Qatar and its forthcoming generations.
Definition of Excise Tax:
It is an indirect tax imposed on certain goods that are considered harmful to human health or the environment. These goods are referred to as “excise goods”.Goods subject to the Excise Tax and its applicable rates:
- Tobacco products: 100% of the higher of the standard price or the retail selling price before tax.
- Energy drinks: 100% of the higher of the standard price or the retail selling price before tax.
- Special-category goods: 100% of the higher of the standard price or the retail selling price before tax.
- Sweetened Drinks: A tax rate per liter based on the total sugar content per 100 ml:
-
- Low sugar and low-sugar sweeteners (less than 5 g/100 ml): Tax-exempt.
- Medium sugar and medium-sugar sweeteners (5–7.99 g/100 ml): QAR 0.77 per liter.
- High sugar and high-sugar sweeteners (8 g/100 ml or more): QAR 1.06 per liter.
- Beverages containing only artificial sweeteners with no added sugar: Tax-exempt.
Individuals required registering for the Excise Tax:
The responsibility in registering for the Excise Tax falls on any individual (natural or legal) who performs any of the following acts:- Importing excise goods to the State of Qatar.
- Producing excise goods in the State of Qatar.
- Operating a tax warehouse in the State.
Digital Tax Stamp System
The digital tax stamp is a unique and distinctive mark, and it comes in the form of a physical sticker or a digital code containing encrypted digital data, which is placed on excise goods and is activated electronically. Producers and importers of excise goods concerned with digital tax stamps must respect the provisions and procedural rules issued for this purpose to be able to legally import, produce and sell those excise goods in Qatar.
Goods included in the Digital Tax Stamp System:
Goods included in the Digital Tax Stamp System are goods subject to Excise Tax that are imported or produced in the State, the first stage includes the following:- Cigarettes.
- Other tobacco products.
The Main Objectives of the Digital Tax Stamp System:
- Strengthening the oversight role of the General Tax Authority by providing an informative system dedicated to excise goods to ensure the collection of all taxes and fees due.
- Enhancing the ability to ensure the legal entry of excise goods into the State of Qatar to combat the illegal trade of excise goods.
- Providing a detailed database to enhance the ability of the relevant authorities to analyze and review excise goods and improving the ability to monitor the market in order to detect cases of smuggling and tax evasion of excise goods.
- Compliance with the provisions of the Unified Gulf Agreement regarding the Excise Tax.
The General Tax Authority has taken its first steps in applying the Digital Tax Stamps, starting with cigarettes and other tobacco products imported to the State of Qatar. The Authority's provided importers with the opportunity to submit requests to obtain Digital Tax Stamps related to cigarettes and other tobacco products imported from abroad.
A ban on the import of cigarettes without Digital Tax Stamps affixed to them, valid and active, has been implemented since October 13, 2022. The ban will also be applied to the sale and circulation of cigarettes that do not respect the provisions of Digital Tax Stamps within the country, starting January 11, 2023. It will also apply to other tobacco products.
Those that do not carry valid and activated Digital Tax Stamps affixed to them, and they will be prohibited from being imported starting November 03, 2022, and their sale and circulation within the country will be restricted starting from the date of February 01, 2023.
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