Qatar

In the Qatar Tax Law No. 11 of 2022, published on 2 February 2023, a natural person is defined as resident if one meets any of the following conditions:

• has a permanent home in the State of Qatar;
• has resided in the State of Qatar consecutively or intermittently for more than 183 days a year, or
• holds a Qatari nationality.

Accordingly, the new rule introduced by the amendments, that any individual holding Qatari nationality is now considered to be a ‘resident’ in Qatar for tax purposes, implies that any Qatari national, regardless of his place of residence, is now considered to be a Qatari Resident. This would allow a Qatari entity to claim a tax exemption for profits attributable to its Qatari shareholder even if the Qatari shareholder resides outside Qatar.