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Qatar: Domestic Corporate Taxation

Scope of Corporate Tax

This page was last updated on 23 September 2020.

Under Qatar’s tax legislation, any business activity carried out in Qatar is subject to corporation tax. An activity is defined as any occupation, profession, service, trade, the execution of a contract or any other business that operates in Qatar and aims to make 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 corporation tax. However, interest and other bank income received from outside Qatar that which relates to income arising from a taxpayer’s business activities in Qatar is subject to taxation.

 

 

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