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Qatar: Domestic Corporate Taxation

Scope of Income Tax

Under Qatar’s tax legislation, any business activity carried out in Qatar is subject to corporate income tax. “Activity” is defined as any occupation, profession, service, trade, or the execution of a contract, or any other business, that operates in Qatar with the aim of making a profit. This includes gains realized on the sale of a company’s assets in Qatar; agency commission and fees paid for consultancy, arbitration or expertise and related services; rent from property; income from the assignment of intellectual property; and profits realized on liquidation.

Income from outside Qatar is not liable to corporate income tax; however, interest and other bank income received from outside of Qatar, but which relates to income arising from a taxpayer’s business activities in Qatar, is subject to taxation.

 

 

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