A holding company in Qatar is a shareholding company or LLC that owns more than 50% of the shares of one or more other companies, and controls them that way. It needs at least QAR 10 million in capital. It may not hold shares in a partnership or in another holding company. The QFC has its own, separate holding structure.
What a holding company is
Look for “holding company” among the seven company forms in the Commercial Companies Law (Law No. 11 of 2015) and you will not find it. A holding company is a shareholding company or an LLC that has taken on holding status. Article 264, replaced in 2021, describes it as a company with financial and administrative control over one or more other companies, its subsidiaries, through owning more than 50% of their shares. Until 2021 the law said at least 51%.
Article 3 applies here as it does to every company formed in Qatar: a mainland holding company is Qatari, with its head office in Qatar. A subsidiary can be either a shareholding company or an LLC. It is built for groups rather than a single business: the parent owns and oversees, and the trade is carried on lower down, in the subsidiaries.
- Minimum capital (Art. 266)
- QAR 10 million
- Ownership of each subsidiary (Art. 264)
- More than 50%
- Qatar Chamber fee on the Single Window for a holding company
- QAR 10,000
Sources: Commercial Companies Law on Al Meezan; Single Window establishment service. Checked 21 Oct 2026.
What it may and may not do
Article 267 sets out the objects of a holding company in five points.
- Taking part in managing its subsidiaries or the companies it holds shares in.
- Putting its money into shares, bonds and securities.
- Offering the necessary support to its subsidiaries.
- Holding patents, trademarks, industrial designs, concessions and similar intellectual property, and licensing them to its subsidiaries or to others in Qatar or abroad.
- Owning the movable property and real estate its activity requires, within the limits of the law.
Article 265 sets the limits. A holding company may not own shares in general partnerships or in either kind of limited partnership, and may not own shares in another holding company. Since 2021, its subsidiaries may not own shares in it. It must add “holding company” (شركة قابضة) to its trade name on all its papers, advertisements and correspondence, and at the end of each financial year it prepares a consolidated balance sheet, profit and loss and cash flow statements for itself and all its subsidiaries. Otherwise the rules for shareholding companies or LLCs apply, as the case may be.
When a holding company fits
Several companies, one owner group
You own, or will own, more than half of two or more Qatari companies and want them under one parent.
Shared brands or patents
Article 267 lets one company own the trademarks or patents and license them to the rest of the group.
Investment in securities
Besides holding its subsidiaries, the parent puts money into shares and bonds.
For a single trading business it is a poor fit. The same goes for a group with partnerships in it, or a plan where QAR 10 million of capital is out of proportion. Sit down with a lawyer first and compare the other company forms and the QFC route.
Mainland or QFC
| Mainland holding company | QFC holding company | |
|---|---|---|
| Rules | Commercial Companies Law, Arts. 264 to 270 | QFC Special Company Regulations and QFC Companies Regulations |
| What it does | Controls subsidiaries through more than 50%; the five objects of Art. 267 | Holds and manages subsidiaries, buys and sells shares and assets, lends to and guarantees for the group, treasury |
| Capital | At least QAR 10 million | Not stated on the QFC holding page |
| Accounts | Consolidated accounts every year | A passive or wholly government-owned holding company may be exempt from filing annual accounts |
| Tax | 10% income tax on the foreign share; an accountant confirms dividend treatment | 10% on locally sourced profits; exemptions on dividends and on gains from holdings of 10% or more, under conditions |
| Foreign ownership | A lawyer confirms for your shareholders | 100% |
Steps to set one up on the mainland
- Agree the structure
Shareholding company or LLC, the subsidiaries, each share above 50%, and the shareholders’ nationalities, checked by a lawyer.
- Reserve the trade name
With the suffix “Holding Company” (شركة قابضة), as the Single Window’s trade name rules require.
- Choose the activity
Code 642000, activities of holding companies: CR group fee QAR 500, no other approval needed.
- Prepare the documents
The memorandum and articles of association, which a holding company must submit, with capital of at least QAR 10 million.
- Apply on the Single Window
The establishment service issues the CR; then the commercial permit for a commercial office or location, QAR 500.
If the holding company is an LLC, the LLC rules also apply: the shares are paid in full at formation and the cash is held in an approved bank in Qatar until the CR is shown. Among the government fees, the Qatar Chamber fee for a holding company is QAR 10,000. In the QFC the steps are to express interest, apply online, pass the assessment, and receive the licence, registration and incorporation certificate.
How we help
We help you map the group. We also prepare the trade name, the memorandum and articles, and the Single Window or QFC application, and sit down with your lawyer on the structure. The decision is the Ministry of Commerce and Industry’s, or the QFC Authority’s.
