Law & Regulation

Law No. 11 of 2022 Amending Certain Provisions of the Income Tax Law Promulgated by Law No. 24 of 2018

A targeted amendment to Qatar’s Income Tax Law: introduces taxation of certain Qatar-source-adjacent foreign income (immovable property, dividends, royalties, interest, technical service fees) not attributable to a foreign permanent establishment, expands General Tax Authority powers, and revises non-compliance penalties, aligning the Income Tax Law with international standards ahead of Qatar’s later Pillar Two implementation via Law No. 22 of 2024. Must be read into Law No. 24 of 2018 rather than used as a freestanding tax code.