GTA Income Tax Brackets in Qatar for 2024

With a stable GDP growth averaging 5% annually since 2009, Qatar was ranked fourth highest GDP per capita in the world in 2021. Qatar’s US$200 billion government-sponsored investment program spans a range of sectors and industries including the smart city project at Lusail City and Haman International Airport. 

Taxation is one way to support government development and to provide public services. What is income tax? Income tax refers to payments that individuals or companies are required to make to the government based on earnings derived from various sources. These earnings or income may include employment wages, pensions and investments. 

The tax regime in Qatar, rated the world’s third least demanding, is implemented through two tax entities: the General Tax Authority (GTA) and the Qatar Financial Centre (QFC) Tax Authority. 

The QFC tax regime applies to all QFC-licensed firms while all other businesses are subject to the GTA tax regime. Qatar operates the Dhareeba System, an electronic system connecting the GTA with various partners from relevant government agencies and taxpayers. All registered taxpayers may apply for a Tax Residency Certificate.

The Income Tax Laws provides guidance and support in the form of income tax tables for individuals and businesses. Taxpayers must familiarize themselves with these tax tables and the corresponding income tax brackets and income tax rates, for effective tax planning and to remain compliant with the tax laws of Qatar.

Here you will learn more about:

• headline tax rates
• personal income tax (PIT) rates
• corporate income tax (CIT) rates
• capital gains tax (CGT) rates
• withholding tax rates for residents and non-residents
• value-added tax (VAT) rates

Headline Tax Rates in Qatar

Personal Income Tax (PIT) for Individuals in 2024

There are no personal income tax rates applicable on an individual’s salaries, wages and allowances. However, a self-employed individual may be subject to income tax if they derive qualifying Qatar-sourced income.

Corporate Income Tax (CIT) Rates in Qatar for 2024

Corporate Income Tax (CIT) rates in Qatar are summarized below. It should also be noted that specific tax rates may apply if a special agreement was reached with the Government of Qatar prior to 2010. In those circumstances, the rate specified in the agreement will continue to apply, and in the event that no rate was specified, a rate of 35% will apply.

There are no local, state or provincial government taxes on income in Qatar.

Corporate Income Tax Due Dates

Capital Gains Tax (CGT) in Qatar

Capital gains tax is levied on the sale of capital assets in Qatar and is taxed as ordinary CIT rates as outlined above.

Withholding Tax Rates for Residents and Non-Residents in Qatar

In general, withholding tax (WHT) is levied on residents and non-residents in Qatar. WHT rates may apply to dividends, interest, royalties, technical fees, commissions and other payments for services. 

If an individual possesses a tax card or is registered with the QFC, tax will not be withheld. This applies to amounts paid to a permanent establishment (PE) owned by a non-resident individual.

Furthermore. Qatar is a signatory to several double taxation treaties (DTTs) which may affect WHT rates further. A taxpayer may benefit from the provisions of these DTTs. If an individual believes that there is an income or capital tax treaty in place, then the individual may have the right to apply for a refund.

Value-Added Tax in Qatar

Qatar does not currently impose a sales or Value-Added Tax (VAT). However, Qatar has signed the Unified VAT Agreement for The Cooperation Council for the Arab States of the Gulf (GCC) which aims to impose a uniform VAT rate of 5% in the GCC states in the future.