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Middle East

Qatar

Currency

QAR

Corporate Tax

10%

Personal Income Tax

0%

VAT / GST

0%

Corporate Income Tax

Headline rate10%

Flat rate on total taxable income. 0% for wholly Qatari/GCC-owned entities in most sectors.

Personal Income Tax

Top marginal rate0%

No personal income tax.

Value Added Tax / GST

Standard rate0%

VAT not yet implemented (planned at 5%).

Withholding Taxes

Dividends

0%

Interest

0%

Royalties

0%

Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.

Social Security Contributions

QSA: 10% on Qatari nationals (employer 5% + employee 5%).

Wealth & Capital Taxes

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.

Filing Deadlines

Corporate returnWithin 4 months after the end of the tax year (30 April)
Personal / PAYENot applicable
VAT / GSTNot applicable

Double Taxation Agreements

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.

Tax Year

Calendar year

Notes

Economic Substance rules apply. Special rates apply to oil & gas (35%) and petrochemicals (10%).