Middle East
Currency
QAR
Corporate Tax
10%
Personal Income Tax
0%
VAT / GST
0%
Flat rate on total taxable income. 0% for wholly Qatari/GCC-owned entities in most sectors.
No personal income tax.
VAT not yet implemented (planned at 5%).
Dividends
0%
Interest
0%
Royalties
0%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
QSA: 10% on Qatari nationals (employer 5% + employee 5%).
Capital Gains Tax
0% (10% on real estate gains)
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
0% (municipal fees on rent)
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~80
Key partners: UK, France, Germany, India, China, UAE
Broad treaty network; many treaties reduce withholding to 0%–5%. No tax on outbound dividends under most treaties.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
Calendar year
Notes
Economic Substance rules apply. Special rates apply to oil & gas (35%) and petrochemicals (10%).
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