Law & Regulation

Law No. 24 of 2018 Promulgating the Income Tax Law

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Qatar's principal income-tax statute defines the persons, income and activities within the tax system; the basis for calculating taxable income; exemptions and special treatments; filing, payment, withholding, assessment and collection; taxpayer obligations; objections and penalties. It is a framework law and must be read with its Executive Regulations, amendments, tax treaties and the separate global and domestic minimum-tax layer.

Legal Significance

What This Instrument Does

It supplies the domestic legal basis for income taxation and tax administration. It distinguishes liability from collection mechanisms, allows tax to be assessed and enforced, and gives the General Tax Authority procedural powers. It also provides the parent architecture into which later amendments, including the Pillar Two layer, have been inserted.

Why It Matters

Infrastructure and investment structures generate construction income, operating profits, financing payments, asset disposals and cross-border payments. The Law affects modelling and compliance, but it does not itself determine whether an investment is permitted, a financing is valid or a PPP contract is awarded.

Key Provisions

Scope and taxpayer status
Rules identifying taxable persons and the connection between a person, activity, source and Qatar's taxing jurisdiction.
Taxable income and source
The income base and rules for determining when income or profit is attributable to Qatar.
Permanent establishment and business presence
Tests relevant to non-resident enterprises carrying on activity through a Qatar presence; treaty analysis may alter the result.
Exemptions and excluded income
Statutory reliefs and exclusions whose availability depends on the person, income and conditions, not commercial labelling.
Taxable-income computation
Revenue, deductible expenditure, non-deductible items, depreciation and other adjustments used to move from accounts to taxable income.
Related parties and pricing integrity
Measures addressing non-arm’s-length arrangements and allocation of profits between connected persons.
Withholding and payment collection
Collection at source for specified payments or recipients; contract gross-up allocation does not change the statutory liability.
Returns, records and registration
Taxpayer registration, books, supporting documentation, filing and payment obligations.
Assessment and audit
GTA powers to examine returns, request information and issue or revise assessments within the governing limits.
Objections and disputes
Administrative challenge and appeal architecture for contesting assessments and penalties.
Penalties and enforcement
Consequences of late, inaccurate or non-compliant conduct and mechanisms for collection.
Treaties and special regimes
Interaction with applicable tax treaties, free-zone/special legislation and later international-tax rules.

When You Would Use This

Bid and financial model

Identify taxes, assumptions and sensitivities affecting lifecycle cost and projected returns.

Project-company structuring

Test taxpayer status, Qatar-source exposure and available statutory treatment.

EPC/O&M contracting

Analyse contractor presence, payment character, withholding and record obligations.

Financing flows

Review interest, fee and other cross-border payment treatment without confusing contract allocation with tax law.

Asset or share exit

Identify potential income or capital-gain consequences and filing requirements.

Tax diligence

Reconcile registrations, returns, assessments, disputes and contingent liabilities.

Change in law

Establish the baseline against which tax-change risk is allocated in project documents.

InfraLex Relevance

The record provides the tax baseline used across project development, financing, construction, operation and exit. InfraLex should direct users from the parent law to the Executive Regulations and applicable amendments, then separately flag treaties and special regimes. It should not publish a universal project tax rate or assume that contractual tax indemnities bind the GTA.

Legal Framework Position

TaxPrimary / Framework Instrument

Related / Implementing Instruments

Instrument Overview

Official Citation: Law No. 24 of 2018
Instrument Type: Law / Act
Source Language: Arabic
Enactment Date: 13 December 2018
Effective Date: 13 December 2018
Last Verified: 4 September 2026

Official Source

View official source ↗

Recent Developments

Regulatory · 29 March 2026Qatar exempts intra-group restructuring from capital gains tax
The General Tax Authority announced a capital gains tax exemption for qualifying intra-group restructuring transactions — including mergers, demergers, in-kind contributions, and listing-related reorganizations — applicable to transactions carried out on or after 2 March 2026. Companies must apply to the GTA to benefit, and non-compliance may result in retroactive withdrawal of the exemption.
Regulatory · 15 March 2026Qatar introduces direct tax-treaty relief on withholding tax
Cabinet Decision No. 4 of 2026, amending the Executive Regulations of the Income Tax Law (Law No. 24 of 2018), was published in the Official Gazette on 15 March 2026 and took effect the following day. It introduces a 'Trusted Entity' regime under which approved entities may apply double-taxation-agreement withholding tax relief directly at source on payments to non-residents, replacing the prior refund-based system.