A company doing business in Qatar pays income tax at 10% of its taxable income, except on the share of profit owned by Qatari or GCC nationals. Every company, exempt or not, registers with the General Tax Authority on Dhareeba within 60 days and files a return within four months of the end of its tax year.
Who pays corporate income tax
Qatar taxes income that a company earns from sources in Qatar, gross income from business carried on in the country included. The rate is a flat 10% of taxable income for the tax year under the Income Tax Law; there are no brackets. Petroleum and petrochemical activities are the exception, at a rate of at least 35%. Salaries, wages and allowances paid to staff fall outside the Income Tax Law.
- Income tax on taxable income
- 10%
- To register and apply for the tax card
- 60 days
- After the end of the tax year, to file the return
- 4 months
- Withholding tax on some payments to non-residents
- 5%
From the Income Tax Law and its Executive Regulations (GTA 2024 edition) and the GTA taxes page, checked 21 Oct 2026.
This article covers companies registered with the Ministry of Commerce and Industry. Companies in the Qatar Financial Centre and the free zones have their own tax arrangements and are left out of this article.
Exemptions for Qatari and GCC ownership
The exemption follows the owners, not the company. The Income Tax Law exempts the income of a company resident in Qatar and wholly owned by Qataris, and the share of profit that belongs to Qatari owners in a mixed company. The Executive Regulations give nationals of the GCC states the same exemptions on the same conditions. In a company with a foreign partner, the foreign share of net profit is taxed at 10%.
| Who owns the company | Income tax | Register and file a return |
|---|---|---|
| Qatari or GCC nationals only | Exempt | Yes, every year |
| Qatari or GCC nationals with foreign partners | 10% on the foreign share of profit | Yes, every year |
| Foreign owners only | 10% of taxable income | Yes, every year |
An exemption depends on who held the shares. The Regulations ask that the owners of the exempt share are resident in Qatar and held the shares throughout the accounting period. Being exempt does not end the paperwork, either: the law requires a return even from a taxpayer with an exemption, and an exempt taxpayer that does not file faces a QAR 10,000 penalty.
Tax card registration on Dhareeba
Registering is the first job. Under the Executive Regulations you have 60 days to register with the General Tax Authority and apply for a tax card. Count them from the earliest of three dates: approval to start the activity, entry in the commercial register, or the first day of income. The Authority gives each taxpayer one tax card. On it are the tax number, the CR or licence number, how many branches there are, the start date, and the card’s issue and expiry dates.
- Log in
Dhareeba opens through the National Authentication System.
- Choose Self-Registration
You are asked for the type of registration.
- Enter the details
You will need the establishment, business activity, address, contact person and tax information, so collect them before logging in.
- Review
A summary of your entries comes up; check it.
- Confirm
Acknowledge that the information is valid and submit it.
Registration is not the end of it. Any change that may affect your tax, such as new owners, another activity, a branch opened or closed or a move, has to reach the Authority within 30 days. Until you notify a change, it does not count.
Your first accounting period
The financial year is the calendar year or, with the approval of the Authority’s President, twelve months ending on the last day of another month. A new company rarely starts on 1 January, so the Regulations set its first accounting period. It runs from the start of the activity to the end of the tax year in which the activity began, as long as that is at least six months. If it would be shorter, the first period ends at the end of the following tax year.
For example, a calendar-year company that starts trading in March has a first period of about ten months, ending on 31 December. One that starts in September would have less than six months, so its first period runs to 31 December of the next year, and its first return covers that whole period.
A company that wants a year end other than December asks when it registers, or at least 30 days before the end of the previous period; silence from the Authority for 60 days counts as a refusal. Early losses are not wasted: a tax year’s loss can be deducted from the net income of later years, for up to five years after the year of the loss. Losses from exempt income cannot be carried forward.
The annual return and deadlines
Every taxpayer files a return on Dhareeba each year, and the General Tax Authority means every company. For the 2025 financial year it asked all holders of a commercial registration or trade licence to file between 1 January and 30 April 2026, including exempt companies and those owned by Qataris or GCC nationals.
| What | When |
|---|---|
| Register and apply for the tax card | Within 60 days of approval, CR entry or first income, whichever is first |
| Notify a change that affects tax | Within 30 days of the change |
| Pay withholding tax to the Authority | Before the 16th of the month after the month of withholding |
| File the annual income tax return | Within four months of the end of the tax year |
| Ask for more time to file | At least 60 days before the deadline, for up to four more months |
| Keep books and records | Ten years after the year they relate to |
Withholding tax matters early, because new companies often pay suppliers abroad. When a company pays a non-resident with no permanent establishment in Qatar for royalties, interest, commissions or services, it withholds 5% of the gross amount, subject to tax treaties, pays it to the Authority and gives the payee a certificate. There is no withholding on payments to tax card holders, or to persons registered with the Qatar Financial Centre.
The return is signed by the taxpayer or its tax agent. A company may appoint a tax agent registered with the Authority, and must do so if it lacks enough accounting expertise. The person who audited the accounts cannot act as the company’s tax agent.
Records to keep, and the penalties
The law asks every taxpayer to keep accounting books, records and documents under Qatar’s laws and international accounting standards. The Regulations name three books as a minimum: a general journal, a general ledger and an inventory book. Keep them at the place of business for ten years after the year they relate to, or for as long as a dispute about them lasts. Records kept on a computer are accepted if the system is secure, the original documents are kept and extracts are produced every three months.
| What happens | Penalty |
|---|---|
| Return filed late | QAR 500 a day, up to QAR 180,000 |
| Tax paid, or withholding tax remitted, late | 2% of the tax due a month, up to the tax due |
| Audited accounts or accurate books not kept | QAR 30,000 |
| Registration or notification rules not met | QAR 20,000 |
| Exempt taxpayer does not file | QAR 10,000 |
| Contracts not notified to the Authority | QAR 10,000 |
| Tax not withheld at source | The tax not withheld, plus the tax itself |
How we help
We help you register on Dhareeba under your own login and set up books that meet the Regulations. We also keep a withholding tax calendar with you and prepare the records and schedules your return needs. What the law asks your registered tax agent and auditor to sign, they sign; the General Tax Authority assesses every return.
