Businesses that import, produce or store excise goods such as
tobacco, alcohol and energy drinks in Qatar must now account for
excise tax, take commercial decisions on how they will adjust their
pricing structures and be ready to file the tax return when
required.
Qatar Law No. 25/2018 on Selective Tax was signed on 13 December
2018 by Sheikh Tamim bin Hamad (Emir of Qatar) and has been in
force since 1 January 2019. Qatar Law No. 25/2018 has offered some
exemptions from excise tax but under certain conditions.
Qatar's excise tax introduction follows the implementation of
the tax by the United Arab Emirates, the Kingdom of Saudi Arabia
and Bahrain, and included special purpose goods.
