GloBE Country Guide: Qatar

Summary

Status	Enacted Law
Law	Law No. 22 of 2024 amending certain provisions of Income Tax Law No. (24) of 2018 was published in Qatar’s Official Gazette on March 27, 2025
Effective Date	Financial years beginning on or after January 1, 2025
IIR	Yes (2025)
UTPR	No
QDMTT	Yes (2025)
Filing Deadlines	Not provided
Safe Harbours	Not specifically included but the OECD Safe Harbours and Administrative Guidance applies for the application of the GloBE rules in Qatar

Legislation
General
Differences to Model Rules
Qualifying Domestic Minimum Top-Up Tax
Administration and Filing
Penalties

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Lee Hadnum

Lee is a qualified Chartered Accountant and a former Senior Tax Analyst at Bloomberg Tax. Lee began his career in Ernst & Young's Entrepreneurial Services department and has 20 years of international tax planning experience.

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