Income tax in Qatar

December 01, 2017

INDIVIDUAL TAXATION

Resident individuals are not subject to tax on their income and capital gains, provided that income and capital gains are not derived from business activities. Business income and capital gains are taxable in Qatar.

INCOME TAX

Income tax is levied on any business activity in Qatar. A 'business 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.

Income tax is levied at a flat rate of 10%.Taxable income is calculated as gross income less income-generating expenses.


RENTAL INCOME
Leasing property is considered a business activity and rental income is taxed at the standard income tax rates. Income-generating expenses are deductible when computing for the taxable income.

CAPITAL GAINS
Realized capital gains not related to business activities are not liable to tax.

Capital gains realized by individuals carrying on a business activity are taxed at the standard income tax rates.

PROPERTY TAX

There are no property taxes in Qatar.


CORPORATE TAXATION

INCOME TAX

Income and capital gains earned by companies are subject to corporate income tax levied at a flat rate of 10%. Taxable income is calculated as gross income less income-generating expenses.

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