Legal & Regulatory Frameworks
Explore laws & regulations
Browse the laws, regulations and legal instruments shaping infrastructure investment and delivery across InfraLex markets.
6 Laws & Regulations
Council of Ministers Decision No. 39 of 2019 Issuing the Executive Regulations of the Income Tax Law
Qatar · Regulation
TaxIn Force
The Executive Regulations operationalise the Income Tax Law by developing computation, registration, filing, documentation, withholding, assessment, audit, obje…
Law No. 11 of 2022 Amending Certain Provisions of the Income Tax Law Promulgated by Law No. 24 of 2018
Qatar · Law / Act
TaxIn Force
A targeted amendment to Qatar’s Income Tax Law: introduces taxation of certain Qatar-source-adjacent foreign income (immovable property, dividends, royalties, i…
Law No. 22 of 2024 Amending Certain Provisions of the Income Tax Law Promulgated by Law No. 24 of 2018
Qatar · Law / Act
TaxIn Force
The Law amends Qatar's Income Tax Law to establish the statutory basis for the Income Inclusion Rule and Domestic Minimum Top-Up Tax within Qatar's implementati…
Law No. 24 of 2018 Promulgating the Income Tax Law
Qatar · Law / Act
TaxIn Force
Qatar's principal income-tax statute defines the persons, income and activities within the tax system; the basis for calculating taxable income; exemptions and…
Law No. 25 of 2018 Promulgating the Excise Tax Law
Qatar · Law / Act
TaxIn Force
Qatar's excise-tax framework for goods designated as excisable — the persons and events capable of creating liability, registration and compliance obligations,…
Resolution of the Council of Ministers No. 2 of 2026 Issuing the Rules for the Application of the Global and Domestic Minimum Taxes
Qatar · Regulation
TaxIn Force
The Resolution contains the detailed rules for applying Qatar's Income Inclusion Rule and Domestic Minimum Top-Up Tax. It translates the statutory Pillar Two am…
