Summary of the Patent Registration System in Qatar

Qatar's General Tax Authority has introduced new clarifications on capital gains tax, featuring a targeted exemption for intra-group restructuring transactions. These measures aim to streamline corporate reorganisation, improve asset management efficiency, and strengthen the country's investment climate while maintaining transparency in tax obligations.

On 27 March 2025, the Qatari Ministry of Justice published a new Law No. (22) of 2024, amending certain provisions of the Income Tax Law issued by Law No. (24) of 2018 (the "Law").

On 17th November 2009 His Highness the Deputy of the Emir of Qatar issued Law No. (21) of 2009 concerning the Tax Law to apply to income earned on or after 1st January 2010 (New Tax Law).

The State of Qatar and the Arab Republic of Egypt recently signed an agreement to eliminate double taxation, particularly in respect of income tax.

Qatar's General Tax Authority ("GTA") has announced the commencement of the implementation of Chapter Seven (as repealed and re-enacted) of the Income Tax Law issued under Law No. 24 of 2018, as amended.

The Qatar General Tax Authority ("GTA") has clarified that a draft law amending some provisions of the Income Tax Law in Qatar applies exclusively to international multinational companies with foreign branches whose annual revenues exceed QR 3 billion.

Effective from 1 January 2010, Law No.(21) of 2009 (the Tax Law) introduces some major changes to the tax regime in Qatar and replaces Law No.(11) of 1993.

On 16 March 2026, Decision of the Council of Ministers No. 4 of 2026 entered into force. The Decision introduces a mechanism allowing the direct application of withholding tax rates under double tax treaties.

The mortality of your employees is not something one usually considers during the day to day running of a business.

As part of the development of the legislative framework governing economic activities in the State of Qatar, particularly in the field of taxation, the Council of Ministers Resolution No. 3 of 2026 Concerning the Tax Incentive Related to Capital Gains Arising from Corporate Restructuring (“Resolution”) was issued with the aim of achieving greater tax neutrality in asset transfers carried out in the context of corporate restructuring.