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 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.

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).

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.