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Qatar Corporate - Withholding taxes

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A unified 5% WHT applies to all services wholly or partially performed in Qatar. WHT applies to, among others, royalties, technical fees, interest, commissions, brokerage fees, and other payments for services. The executive regulations have excluded certain payments from the scope of WHT. Dividends are not subject to WHT.

WHT only applies if the payment is made to non-resident individuals or companies with respect to activities not connected to a PE in Qatar. Since residents and non-residents with a PE in Qatar should have a tax card, in practice, the WHT only applies if payments are made to service providers who do not hold a valid tax card.

The company that makes the payment to its foreign supplier is required to withhold the tax and remit to the General Tax Authority the funds that were withheld by the 16th day of the following month. In the event that the company does not make a payment to the General Tax Authority, the company will be liable for penalties.

The General Tax Authority has recently introduced online filing of the monthly WHT statements via the Tax Administrative System. All monthly WHT statements from 1 November 2018 will have to be filed online. The evidence of the online submission should accompany the hard copy submission.

Retention system

A retention system is in place whereby certain final contract amounts are required to be retained from payments made to a temporary branch in Qatar. Companies resident in Qatar and permanent branches are effectively not subject to the retention rules because they can secure a release of the final payment by presenting a tax card.

The retention is equivalent to the higher of 3% of the contract value (less the value of supply and work carried out abroad) or the final contractual payment until the temporary branch produces a no objection letter from the General Tax Authority.

Tax treaties

Qatar has a growing double taxation treaty (DTT) network with over 60 DTTs currently in force. The WHT rates under these treaties in respect of dividends, interest, and royalties are as follows:

Recipient WHT (%) Effective date
Dividends * Interest Royalties
Non-treaty 0 5 5  
Treaty:        
Algeria 0 0 0/5 (12) 1 Jan 2012
Armenia 5/10 (1) 5 5 1 Jan 2008
Austria 0 0 5 1 Jan 2012
Azerbaijan 7 7 5 1 Jan 2009
Barbados 0 0 5 1 Jan 2014
Belarus 0/5/10 (2) 5 5 1 Jan 2008
Brunei 0 0 5 1 Jan 2017
Bulgaria (11)       1 Jan 2011
China (People’s Republic of) 10 10 10 1 Jan 2009
Croatia 0 0 10 1 Jan 2010
Cuba 5/10 (3) 10 5 1 Jan 2009
Cyprus 0 0 5 1 Jan 2010
France 0 0 0 1 Jan 2007
Georgia 0 0 0 1 Jan 2012
Greece 5 5 5 1 Jan 2011
Guernsey 0 0 5 1 Jan 2014
Hong Kong 0 0 5 1 Jan 2014
Hungary 0/5 (13) 0 5 1 Jan 2013
India 5/10 (4) 10 10 1 Jan 2001
Indonesia 10 10 5 1 Jan 2008
Iran 5/7.5 (15) 10 5 1 Jan 2011
Ireland 0 0 5 1 Jan 2014
Isle of Man 0 0 5 1 Jan 2013
Italy 5/10 (3) 5 5 1 Jan 2010
Japan 5/10 (21) 0/10 (22) 5 1 Jan 2016
Jersey 0 0 5 1 Jan 2013
Jordan 10 5 10 1 Jan 2009
Kenya 5/10 (4) 0/10 (25) 10 1 Jan 2016
Korea, Republic of 10 0/10 (10) 5 1 Jan 2010
Kyrgyzstan 5 0 5 1 Jan 2017
Latvia 0/5 0/5 5 1 Jan 2017
Lebanon 0 0 0 1 Jan 2010
Luxembourg 0/5/10 (2) 0 5 1 Jan 2011
Macedonia 0 0 5 1 Jan 2009
Malaysia 5/10 (4) 5 8 1 Jan 2010
Malta 0 0 5 1 Jan 2010
Mauritius 0 0 5 1 Jan 2010
Mexico 0 5/10 (14) 10 1 Jan 2014
Monaco 0 0 5 1 Jan 2011
Morocco 5/10 (4) 0/10 (16) 10 1 Jan 2010
Nepal 10 10 15 1 Jan 2010
Netherlands 0/10 (5) 0 5 1 Jan 2010
Norway 5/15 (6) 0 5 1 Jan 2010
Pakistan 5/10 (4) 10 10 1 Jan 2001
Panama 5 5 5 1 Jan 2012
Philippines 10/15 (23) 0/10 (16) 15 1 Jan 2016
Poland 5 0/5 (9) 5 1 Jan 2010
Portugal 5/10 (19) 10 10 1 Jan 2015
Romania 3 3 5 1 Jan 2004
Russia 5 5 0 1 Jan 2001
Senegal 0 0 0 1 Jan 2001
Serbia 5/10 (4) 10 10 1 Jan 2011
Seychelles 0 0 5 1 Jan 2008
Singapore 0 5 10 1 Jan 2008
Slovenia 5 5 5 1 Jan 2011
South Africa 0/5/10 (24) 0/10 (20) 5 1 Jan 2016
Spain 0/5 (26) 0 0 13 Feb 2018
Sri Lanka 10 10 10 1 Jan 2008
Sudan (11)       1 Jan 2004
Switzerland 5/10/15 (7) 0 0 1 Jan 2011
Syria (11)       1 Jan 2007
Tunisia (11)       1 Jan 1999
Turkey 5/10 (8) 10 10 1 Jan 2019
United Kingdom 0 0 5 1 Jan 2011
Venezuela 5/10 (4) 5 5 1 Jan 2008
Vietnam 5/12.5 (17) 0 5/10 (18) 1 Jan 2012
Yemen (11)       1 Jan 2004

* Dividends are not subject to WHT according to domestic tax law of Qatar.

Notes

  1. 5% if capital exceeds 100,000 United States dollars (USD), and 10% in all other cases.
  2. 0% if the beneficial owner is a company that owns at least 10%, 5% if 10% direct participation is held by an individual who has resided in the relevant state for a period of at least 48 months, and 10% in all other cases.
  3. 5% if the beneficial owner is a company that has owned, directly or indirectly, at least 25%, and 10% if participation is less than 25%.
  4. 5% if the beneficial owner is a company that owns at least 10%, and 10% in all other cases (i.e. less than 10% shareholding).
  5. 0% if the beneficial owner is a company that owns at least 7.5%, and 10% in all other cases (i.e. less than 7.5% shareholding).
  6. 5% if the beneficial owner is a company that owns at least 10%, and 15% in all other cases (i.e. less than 10% shareholding).
  7. 5% if the beneficial owner is a company that directly holds at least 10%, 10% if the beneficial owner is an individual that directly holds at least 10%, and 15% in all other cases.
  8. 5% if the beneficial owner is a government or public institution wholly owned by the government or where the beneficial owner of the company (excluding partnership) holds at least 20%, and 10% in all other cases.
  9. 0% where the beneficial owner of the interest carries on business in the other contracting state where the interest arises (i.e. through a PE therein), and 5% if the contracting company does not have a PE.
  10. 0% if interest arising in contracting state is derived from government debt, and 10% if the contracting company does not have a PE.
  11. It should be noted that there is limited information available in respect of the treaty with this country, and the date provided above may be the date on which the treaty was signed or entered into force rather than its effective date.
  12. Reduced to zero if the beneficial owner has a PE in the contracting state.
  13. 0% if the beneficial owner is a company, and 5% in all other cases.
  14. 5% if the beneficial owner is a bank, and 10% in all other cases.
  15. 5% of the gross amount of the dividends if the beneficial owner is a company (other than a partnership) that directly holds at least 20% of the capital of the company paying the dividends. 7.5% in all other cases.
  16. 0% if the interest derived from a contracting state and paid for the government or the central bank in the other state. 10% in all other cases.
  17. 5% of the gross amount of the dividends if the beneficial owner is a company that holds, directly or indirectly, at least 50% of the capital of the company paying the dividends or has invested more than USD 10 million in the capital of the company paying the dividends. 12.5% in all other cases.
  18. 5% of the gross amount of the royalties in respect of payments of any kind received as a consideration for the use of, or the right to use, any patent, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial, or scientific experience. 10% in all other cases.
  19. 5% if the beneficial owner is a company (other than a partnership) that directly holds at least 10% of the capital of the company paying the dividends.
  20. 0% if the interest is derived from government debt or arises in respect of any debt instrument listed on a recognised stock exchange. 10% in all other cases.
  21. 5% if the beneficial owner is a company that has owned, directly or indirectly, for the period of six months ending on the date on which entitlement to the dividends is determined, at least 10% of the voting power or of the total issued shares of the company paying the dividends, and if the company paying the dividends is not entitled to a tax deduction of dividends. 10% in all other cases.
  22. 0% if interest is derived from government debt or if the beneficial owner is either: (i) a bank, (ii) an insurance company, (iii) a securities dealer, or (iv) any other enterprise, provided that, in the three taxable years preceding the taxable year in which the interest is paid, the enterprise derives more than 50% of its liabilities from the issuance of bonds in the financial markets or from taking deposits at interest and more than 50% of the assets of the enterprise consist of debt-claims against persons that are not associated with the enterprise. 10% in all other cases.
  23. 10% if the beneficial owner is a company (excluding partnerships) that directly holds at least 10% of the capital of the paying company. 15% in all other cases.
  24. 0% if dividends are paid to the other contracting state. 5% if the beneficial owner is a company (other than a partnership) that holds at least 10% of the capital of the company paying the dividends. 10% in all other cases.
  25. 0% if the beneficial owner of the interest is the other contracting state, its political subdivisions, local authorities, statutory bodies, Central Bank, or any entity wholly owned, directly or indirectly, by that other state, including, in the case of Qatar, Qatar Investment Authority and Qatar Holding.
  26. 0% if the beneficial owner is a company that directly holds at least 10% of the capital of the payer company; or the beneficial owner is an entity wholly owned by the other state or authority, if that state, authority, or entity directly holds at least 5% of the capital of the payer company; or the dividends are paid by a company whose shares are substantially and regularly traded on a stock exchange of one of the contracting states, and the beneficial owner is a resident of the other state who directly holds at least 1% of the capital of the payer company; or in some other cases.

Last Reviewed - 18 August 2019

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