Required certification · Qatar
General Tax Authority (GTA)
Qatar's tax authority: income, withholding and excise tax, and no VAT so far
Market position
The General Tax Authority, set up by Amiri Decision No. 77 of 2018, administers income tax, capital gains tax, withholding tax, excise tax and the global minimum tax through its Dhareeba e-portal. Its published income tax rate is 10% of taxable income, with a minimum of 35% for petroleum and petrochemical activities. Qatar has not introduced VAT: The New Arab reported on 25 September 2026 that it is still under consideration.
Qatar-specific note
Qatar has no VAT today, so contractors do not charge VAT on invoices; PwC's summary (reviewed 17 September 2026) says a 5% VAT under the GCC framework is anticipated, and The New Arab reported on 25 September 2026 that it is being considered. EY reports that the Council of Ministers approved a draft e-invoicing law on 6 May 2026, to be run by the GTA, so choose invoicing software that can be updated when the rules are issued.
Pros
- + Returns, payments and services run online through the Dhareeba portal
- + No VAT in Qatar as of September 2026
- + Published rates: 10% income tax and 5% withholding tax on set payments to non-residents
- + Annual return due within four months after the tax year
Cons
- − 5% withholding tax on royalties, interest, commissions and service fees paid to non-residents
- − PwC expects a 5% GCC-framework VAT, with no date set
- − Excise tax applies to tobacco, energy drinks and sweetened drinks
- − E-invoicing law approved in draft in May 2026, rules still to be published
Typical Qatar pricing
No service fees found; published tax rates are 10% income tax (35% minimum for petroleum and petrochemical activities) and 5% withholding tax on set payments to non-residents.
Why this matters for Qatar trades
The Ministry of Finance’s Monaqasat portal requires classification, with an audited balance sheet, before a company can take part in government tenders. The General Tax Authority administers income tax (10%), withholding tax and excise tax through its Dhareeba portal; Qatar has no VAT as of September 2026, and EY reports that the GTA will run e-invoicing under the draft law. Law No. 12 of 2024 requires employers to report vacancies and salaries to the Ministry of Labour and to fill designated jobs with Qatari nationals. The Ministry of Municipality issues building permits through an AI-based system launched in October 2025; QCS 2014 applies to all buildings under construction, according to The Peninsula, with Ashghal adding Interim Advice Notes on its own projects; and Kahramaa publishes lists of authorized electrical and water contractors and licenses solar PV contractors.
Qatar construction and trades software selection is shaped by Monaqasat classification for government tenders, the Qatar Construction Specifications (QCS 2014), Ashghal’s tendering and prequalification for public works, the Qatarization law (Law No. 12 of 2024), and the tax position: Qatar has not introduced VAT, and a draft e-invoicing law approved on 6 May 2026 had no official go-live date by 30 September 2026.
Frequently asked
Is General Tax Authority (GTA) a good fit for Qatar trades?
The General Tax Authority, set up by Amiri Decision No. 77 of 2018, administers income tax, capital gains tax, withholding tax, excise tax and the global minimum tax through its Dhareeba e-portal. Its published income tax rate is 10% of taxable income, with a minimum of 35% for petroleum and petrochemical activities. Qatar has not introduced VAT: The New Arab reported on 25 September 2026 that it is still under consideration. Qatar has no VAT today, so contractors do not charge VAT on invoices; PwC's summary (reviewed 17 September 2026) says a 5% VAT under the GCC framework is anticipated, and The New Arab reported on 25 September 2026 that it is being considered. EY reports that the Council of Ministers approved a draft e-invoicing law on 6 May 2026, to be run by the GTA, so choose invoicing software that can be updated when the rules are issued.
What does General Tax Authority (GTA) cost in Qatar?
No service fees found; published tax rates are 10% income tax (35% minimum for petroleum and petrochemical activities) and 5% withholding tax on set payments to non-residents. Pricing and availability can change by region; confirm current Qatar pricing on the vendor's site before committing.
Other Qatar vendors
Monaqasat (Govt Procurement)
Required certification
Qatar E-Invoicing (draft)
Required certification
Qatarization (Law No. 12 of 2024)
Required certification
Ministry of Municipality (Building Permits)
Required certification
Ashghal & Qatar Construction Specifications
Required certification
Kahramaa (Electricity & Water)
Required certification