Qatar

Corporate - Tax credits and incentives

Last reviewed - 10 December 2019

Foreign tax credit

The executive regulations of Qatar’s tax law provide that income tax paid outside Qatar is deductible as an expense for the purposes of determining taxable income, provided such income is taxable in Qatar.

Qatar Science and Technology Park (QSTP)

Qatar has established the QSTP, which is aimed at entities with research and development (R&D) activities. QSTP entities can be fully exempt from Qatar tax; however, tax-exempt entities are required to file tax returns.

Other tax exemptions

An application for a tax exemption may be made for certain projects that are considered to be strategically significant to the Qatar economy. The exemptions are generally granted for a period of three or six years. Applications for an exemption are assessed based on certain criteria set out in the Qatar tax law.

Notwithstanding the fact that an exemption is granted, an entity that is exempt is still required to file a tax return under the Qatar tax law.