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Last Updated: Aug 01, 2006

Income tax ranges from moderate to high in Qatar

Income Tax

Income tax is levied on any foreign business entity, whether a legal entity or a natural person, carrying out an activity in Qatar. An ‘activity’ is defined as any occupation, profession, service, trade or the execution of a contract or any other business for the purpose of making profit. Rents from property come under this category. Normal business expenses are deductible, and losses may be carried forward for up to three years.

Income tax is levied at progressive rates:

INCOME TAX

TAXABLE INCOME, QAR (US$) TAX RATE
Up to 100,000 (US$27,450) nil
Up to 100,000 (US$27,450) 10%
500,001 – 1,000,000 (US$274,503) 15%
1,000,001 - 1,500,000 US$411,754) 20%
1,500,001 - 2,500,000 (US$686,257) 25%
2,500,001 - 5,000,000 (US$1,372,514) 30%
Over 5,000,000 (US$1,372,514+) 35%
Source: Global Property Guide

Capital Gains Tax

Capital gains earned from selling real estate properties are not subject to tax.

 

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