No. The General Tax Authority states that Qatar has not applied value added tax, and no Qatari VAT law has been published. Companies pay income tax at 10% on taxable profits not owned by Qatari or GCC nationals, 5% withholding tax on some payments to non-residents, and excise tax on tobacco, energy drinks, special-category goods and sweetened drinks.
Is there VAT in Qatar?
No. The General Tax Authority (GTA) says it in one line of its investors guide: Qatar has not applied VAT. As of 26 October 2026 there is no Qatari VAT law on Al Meezan, the official legislation portal.
So a company in Qatar does not register for VAT, add it to its invoices or reclaim it on its purchases. The consumption tax Qatar does apply is excise tax, on a short list of goods.
- VAT applied in Qatar
- None
- Income tax on taxable income
- 10%
- Withholding tax on some payments to non-residents
- 5%
- Excise tax on tobacco and energy drinks
- 100%
From the GTA investors guide and taxes page, checked 26 Oct 2026.
Is VAT coming to Qatar?
No official Qatari text gives a date. What exists is a regional agreement. The GTA lists the Unified VAT Agreement of the Gulf Cooperation Council on its laws page and explains that in December 2015, at its 36th session in Riyadh, the GCC Supreme Council decided that all member states should apply VAT under the agreement at a standard rate of 5%.
The same page adds that each member state must write the agreement into its own laws. In Qatar that takes a VAT law, which under Article 121 of the Constitution goes from the Council of Ministers to the Shura Council and then to the Amir. No such law has been published.
Excise tax shows how a GCC agreement becomes a Qatari tax. The GCC excise agreement was concluded in November 2016. Qatar ratified it by Decree No. 59 of 2018, then issued Excise Tax Law No. 25 of 2018, in force from 1 January 2019.
Excise tax in Qatar: goods and rates
Excise tax falls on goods the GTA describes as harmful to health or the environment, whether made in Qatar or imported. The rates sit in two tables attached to the law, both replaced by Law No. 2 of 2026.
| Goods | Excise tax |
|---|---|
| Tobacco and tobacco products | 100% of the higher of the declared retail price before tax and the GTA’s standard price |
| Energy drinks | 100%, on the same basis |
| Special-category goods | 100%, on the same basis |
| Sweetened drinks, under 5 g of sugar per 100 ml | No tax |
| Sweetened drinks, 5 to 7.99 g per 100 ml | QAR 0.77 a litre |
| Sweetened drinks, 8 g or more per 100 ml | QAR 1.06 a litre |
| Drinks with artificial sweeteners only and no added sugar | No tax |
The sugar-based rates replaced the old flat 50% on soft drinks in July 2026. They also brought in juices with added sugar and products that can be made into drinks, such as concentrates, powders and extracts. A few GTA and Dhareeba pages still show the old 50% rate; the tables in the law are what apply.
The tax covers packaged products only. The GTA says it does not apply to drinks prepared for immediate consumption and supplied to the final consumer without sealed packaging.
Who registers and files excise tax
Under Article 6 of the Excise Tax Law, three kinds of business register with the GTA: importers of excise goods, producers of excise goods in Qatar, and operators of a tax warehouse. Registration and returns run through Dhareeba, the GTA’s portal.
- Register before you start
Apply within the 30 days before the activity begins. The GTA decides within 30 days of a complete application (Regulations, Articles 6 and 7).
- Register each product
Every excise product imported or produced for the first time is registered on Dhareeba. From 1 November 2026, test results for sweetened drinks reach Dhareeba directly from the laboratory.
The taxpayer applies on Dhareeba, then takes a sample to a laboratory accredited by the Ministry of Public Health and registered with the GTA. The laboratory tests the types and amounts of sugars and sweeteners; once it approves the results, the certificate goes to Dhareeba automatically.
Since Cabinet Decision No. 30 of 2026, the regulations also let the GTA set a minimum value for each registered product, and register or amend products itself from the information it holds, after telling the taxpayer (new Article 6 bis).
- File every quarter
The tax period is a calendar quarter. The return is due within 15 days of the quarter’s end, and the tax is paid the same day (Regulations, Articles 13 and 22).
- Keep separate records
An accurate record of the movement of excise goods, with the supporting documents (Law, Article 8). Cigarettes and other tobacco products also need valid, activated digital tax stamps.
- Imports through customs
The General Authority of Customs collects the excise tax on imported goods and passes it to the GTA (Law, Article 27).
| Breach | Under the Excise Tax Law |
|---|---|
| Registering up to 90 days late | QAR 10,000 (Art. 16) |
| Return filed late | QAR 500 a day, up to QAR 180,000 (Art. 16) |
| Tax paid late | 2% of the tax for each month or part of a month, up to the tax due (Art. 16) |
| Not registering for more than 90 days, and other tax evasion | Up to one year in prison, a fine of up to three times the tax, or both (Art. 18) |
What companies pay today
| Tax | Who it reaches | Rate |
|---|---|---|
| Corporate income tax | Taxable income from Qatar. The share of profit owned by Qatari and GCC nationals is generally exempt | 10%; at least 35% for petroleum and petrochemical activities |
| Withholding tax | Royalties, interest, commissions and service fees paid to non-residents without a permanent establishment in Qatar | 5% of the gross amount |
| Capital gains tax | Gains on real estate in Qatar and on shares and other assets tied to activity in Qatar. Individuals selling property or securities not linked to a business are exempt | 10%; 35% for petroleum-related assets |
| Excise tax | Importers, producers and tax warehouse operators | See the excise table |
| VAT | Not applied in Qatar | None |
Exempt companies still register with the GTA and file a yearly return. The two articles below set out the income tax and withholding rules in full.
Can you get a VAT refund in Qatar?
No. Qatar charges no VAT, so there is nothing for a company or a visitor to reclaim.
Excise tax can be recovered in set cases. Under Article 12 of the Excise Tax Law, a registered taxpayer can reclaim excise tax paid on goods exported or re-exported for business outside the GCC, on goods used to produce other excise goods, and on goods moved to another GCC member state where the tax is then paid.
Exemptions and other refunds
Dhareeba’s refund service also covers excise goods that were damaged or lost, and exempt goods.
Exempt from excise tax: diplomatic and consular missions and international organisations, on reciprocity (Law, Article 13); excise goods carried by travellers entering Qatar, if not commercial and within the customs allowance; goods used only for treatment by licensed health institutions, with the GTA’s written approval; duty-free purchases by departing travellers within the limits; and goods sold or consumed on international passenger transport.
How we help
We help you work out which of these taxes apply to your company, guide you through Dhareeba registration, and prepare the records and schedules your income tax and excise returns need. The return is signed and filed by your company or its GTA-registered tax agent.
