Income tax is not imposed on employed individuals' salaries, wages, and allowances.
An individual is taxable in Qatar if it has generated qualifying Qatar-source business income, regardless of tax residency.
A self-employed individual may be subject to income tax if one derives qualifying income from sources in Qatar.
Capital gains on the disposal of real estate and securities derived by the individual are exempt from taxation provided such real estate and securities are not part of the assets of a taxable activity.
Capital gains derived by non-residents, to the extent such gains are 'Qatar-sourced', are subject to 10% income tax.
Dividends are not taxable in Qatar if received from profits that have been subject to Qatar tax or from companies that are exempt from Qatar tax.
Bank interest and returns due to individuals other than those carrying on a taxable activity in the State of Qatar are not subject to income tax.
Rental payments due to individuals other than those carrying on a taxable activity in the State of Qatar are not subject to income tax.