Qatar: Domestic Corporate Taxation
Import duties are charged on goods brought into Qatar for onward sale, as follows:
|Records and musical instruments||15%|
Certain staple food products, equipment, materials and other supplies belonging to government entities or state companies, and the personal effects of foreign employees arriving in Qatar for the purposes of residence, are exempt from import duty.
Goods manufactured in Gulf Cooperation Council (GCC) countries and imported into Qatar are also exempt from such duties, provided they are accompanied by a certificate of origin from the Chamber of Commerce of the GCC.
Individual importers must have Qatari nationality; most businesses that import goods must be wholly owned by Qataris.