Estimate Qatar corporate income tax at 10% under Income Tax Law No. 24 of 2018 — charged only on the profit share attributable to non-Qatari / non-GCC ownership.
Accounting profit adjusted for Qatar tax rules — not the same as revenue.
Only the share owned by shareholders who are not Qatari nationals and not GCC nationals (Saudi, Emirati, Bahraini, Kuwaiti, Omani) is taxable. Qatari/GCC-owned share is generally exempt.
Estimate only, based on the standard 10% mainland rate under Income Tax Law No. 24 of 2018. Qatar Financial Centre (QFC) and Qatar Free Zone (QFZ) entities follow separate regimes and are not covered by this calculator. Confirm your position with a Qatar tax adviser or the General Tax Authority (GTA) before filing on Dhareeba.
Qatar's corporate income tax is governed by Income Tax Law No. 24 of 2018 and administered by the General Tax Authority (GTA) through the Dhareeba online tax portal. Unlike a simple flat-rate tax, Qatar's CIT is levied only on the share of a company's taxable profit attributable to non-Qatari and non-GCC-national ownership.
Profit attributable to Qatari nationals and to nationals of other GCC states (Saudi Arabia, UAE, Bahrain, Kuwait, Oman) is generally outside the scope of Qatar corporate income tax. A company wholly owned by Qatari or GCC nationals typically has no taxable share, though it may still need to register and file a simplified declaration with the GTA.
This calculator applies to standard mainland Qatar companies under the GTA regime. Entities registered with the Qatar Financial Centre (QFC) are taxed under the QFC's own regime (also broadly 10%, but with separate rules, deductions and filing). Entities in Qatar Free Zones (administered by the QFZA) can qualify for extended tax incentives and exemptions, subject to meeting substance and licensed-activity conditions. Confirm which regime applies to your entity before relying on this estimate.
Track fixed assets, depreciation and adjustments so your GTA filing on Dhareeba is ready when it's due.
Qatar levies a flat 10% corporate income tax under Income Tax Law No. 24 of 2018, administered by the General Tax Authority (GTA). The 10% rate applies to taxable profit — not to total revenue.
No. Qatari tax law only taxes the share of a company's profit attributable to non-Qatari and non-GCC-national ownership. Profit attributable to Qatari nationals and GCC-national shareholders is generally exempt from Qatar corporate income tax.
A company wholly owned by Qatari (or GCC) nationals generally has no taxable share under Income Tax Law No. 24 of 2018, though it may still have a simplified declaration or registration obligation with the GTA. A company with any foreign (non-Qatari, non-GCC) ownership is taxed at 10% on the profit attributable to that foreign share.
Taxable profit is generally apportioned by each partner's ownership percentage. If a company is 60% Qatari-owned and 40% foreign-owned, only the 40% share of taxable profit is subject to the 10% Qatar corporate income tax, assuming no special regime applies.
QFC-registered entities are taxed under their own regime administered by the QFC Tax Department, generally also at a 10% headline rate on QFC-source profits, but with separate registration, filing and deduction rules from mainland Qatar companies under the GTA. QFC and mainland Qatar are not interchangeable for tax purposes.
Companies operating in Qatar Free Zones (administered by the Qatar Free Zones Authority, QFZA) can qualify for tax incentives including extended corporate tax exemptions, subject to meeting the QFZA's substance and activity conditions. This is a separate regime from the standard 10% mainland rate.
Qatar corporate income tax is filed through Dhareeba, the online tax portal operated by the General Tax Authority (GTA). Companies with any non-Qatari/non-GCC ownership must register with the GTA and file an annual tax return, generally within 4 months of the financial year end.
No. Qatar has not implemented VAT, although it signed the GCC VAT Framework Agreement. Corporate income tax and VAT are separate taxes — Qatar currently only applies the former.