Qatar

Recent Gulf Cooperation Council (GCC) double tax treaties (DTTs)

Qatar has recently expanded its DTT network within the GCC. The DTT with Saudi Arabia is effective from 1 January 2026, while the DTTs with Kuwait and the UAE have been ratified by both jurisdictions but have not yet entered into force.

Pillar Two

On 12 February 2026, the Council of Ministers issued amendments to the Executive Regulations, providing detailed guidance on the application of the Income Inclusion Rule (IIR) and the Domestic Minimum Top-Up Tax (DMTT). The framework aligns with the OECD GloBE Model Rules and confirms the application of the DMTT to Qatar Constituent Entities, as well as the IIR to Qatar-based parent entities.

The General Tax Authority (GTA) has issued a further six President Decisions setting out key administrative and implementation rules under Qatar’s Global and Domestic Minimum Tax framework. The Decisions were issued on 10 May 2026, published in the Official Gazette on 27 August 2026, and apply to fiscal years starting on or after 1 January 2025. In addition, the Pillar Two registration portal has now been launched, requiring all in-scope groups to complete their registration by 2 November 2026.

Potential implementation of a value-added tax (VAT)

The GCC countries have signed a VAT common framework, which forms the legal basis for the introduction of a VAT system in each of the GCC member states (Kingdom of Bahrain, State of Kuwait, Sultanate of Oman, State of Qatar, Kingdom of Saudi Arabia, and the United Arab Emirates).

Saudi Arabia and the United Arab Emirates have implemented VAT as of January 2018. Bahrain has implemented VAT as of January 2019. Oman implemented VAT in April 2021. The other GCC member states are also expected to issue their own VAT legislation. The Cabinet of Qatar had previously approved a draft law on VAT and its Executive Regulations as put forth by the Qatar Ministry of Finance. The laws and respective executive regulations have not been published yet. While the GTA has not made any communication in this regard, there is an increase in the expectation in the market that the introduction of VAT in Qatar may occur in the near future.

E-invoicing

On 6 May 2026, the Qatar Cabinet approved a draft law on e-invoicing together with its executive regulations, prepared by the Ministry of Finance in coordination with the GTA. The proposed framework is expected to introduce requirements for the issuance of electronic invoices and related credit and debit notes. Further technical and operational details, including the applicable e-invoicing model and implementation timeline, have not yet been officially released.

Tax neutral treatment for corporate restructuring transactions

Effective from 2 March 2026, Qatar introduced a tax-neutral treatment for certain qualifying corporate restructuring transactions. Under the new regime, capital gains or losses arising from the transfer or exchange of assets by juridical persons may be disregarded for Qatar income tax purposes where the transaction forms part of a qualifying restructuring and the prescribed conditions are satisfied. The relief covers certain internal group reorganisations, mergers, corporate divisions and other qualifying asset transfers, and is subject to relevant eligibility, ownership, holding-period and procedural requirements, including an application to the GTA.

Advance Tax Ruling Service

The GTA has launched the first phase of a formal Advance Tax Ruling Service, allowing taxpayers to obtain written confirmation on the application of Qatar tax laws to specific proposed transactions or arrangements. The service currently covers income tax, withholding tax, excise tax, permanent establishment status and Pillar Two, and is intended to provide greater certainty in relation to complex or uncertain tax positions.