Frequently Asked Questions?

The main opportunities available to foreign investors seeking to establish a presence in Qatar are:
  • Project or contract-specific / temporary branch
  • Permanent branch such as International Engineering Consultancy Office (IECO)
  • Representative Trade Office (RTO)
  • An entity under Qatar Financial Centre (QFC)
  • An entity under Qatar Science & Technology Park (QSTP)
  • Incorporated Joint Venture

There is no corporate income tax for entities wholly owned by Qatari or GCC nationals if the conditions of residency in Qatar are met in accordance with the Income Tax Law.
If an entity is wholly or partially foreign-owned, its taxable income related to non-Qatari nationals is generally subject to a tax rate of 10% of net taxable income.
Different tax rates may apply to companies with petroleum operations in accordance with Tax Law No. 3 of 2007, which subjects them to a tax rate of not less than 35%.

All taxpayers carrying out activities or having income subject to tax in Qatar must register through the Dhareeba portal and apply for a tax card within 60 days of either the commencement of activities or the date of registration with the Commercial Register of the Ministry of Commerce and Industry, whichever is earlier.

A taxpayer, even if exempted from tax, is required to submit an income tax declaration to the GTA within four months from the end of the accounting period.
For example, if the accounting period ends on December 31, xxxx, the taxpayer should submit the tax return by April 30, xxxx.

In accordance with Law No. 24 of 2018 and the modified Law No. 11 of 2022, a financial penalty applies for late filing of a return.
The taxpayer shall be subject to a financial penalty of QAR 500 per day of delay, with a maximum penalty of QAR 180,000.

The taxpayer shall pay the tax due on the same day the tax return is filed, and in any event, not more than four months from the end of the accounting period.

For late payment of tax, the penalty is 2% of the tax due per month of delay, subject to the applicable maximum limit.

If the business is wholly or partially foreign-owned, it is required to submit audited financial statements signed by a locally registered auditor along with the tax declaration to the GTA if:
  • The capital of the taxable entity in Qatar exceeds QAR 200,000; or
  • The annual taxable income of the entity exceeds QAR 500,000; or
  • In the case of a branch, the head office is situated outside Qatar.

Yes, if they qualify under either of the following conditions:
  • Their share capital is greater than or equal to QAR 1,000,000; or
  • Their gross revenue is greater than or equal to QAR 5,000,000.

In accordance with Qatar Commercial Companies Law No. 11 of 2015, as modified by Law No. 8 of 2021, 10% of the company's net profits should be transferred to a legal reserve until the legal reserve equals or exceeds half of the company's capital.

Taxpayers are required to keep and maintain accounting books, registers and documents pertaining to their activities in Qatar for a period of 10 years following the end of the taxable year to which the records and documentation relate, unless released from this obligation after meeting certain conditions provided in the Executive Regulations of the law.

Wage Protection System (WPS) is a requirement for employers in Qatar to pay the salaries of employees with local employment contracts or Residence Permits through bank accounts and to submit monthly salary information to their bank.
WPS was initiated by the Ministry of Labour and Social Affairs and Qatar Central Bank to monitor the process of wage payments pursuant to the Labour Law.

A feasibility study is a process of analyzing the factors required for a successful project, taking into consideration the market, competition, financial, legal, economic and technological factors, time schedules, risks and other relevant considerations.
A feasibility study assesses the viability of an idea or proposed project, with particular emphasis on identifying potential problems and determining whether the project is commercially and financially feasible.