GloBE Country Guide: Qatar
Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Qatar for accounting periods beginning on or after January 1, 2025.
Qatar Enacts a Pillar Two Income Inclusion Rule and Domestic Minimum Tax
On March 27, 2025, Law No. 22 of 2024 was published in Qatar’s Official Gazette. This implements the Pillar Two Income Inclusion Rule and a Domestic Minimum Top- Up Tax from January 1, 2025.
