Nonresident individuals, other than Qatari and GCC nationals, are taxed only on their business income in Qatar.

Income Tax

Income tax is levied on any foreign business entity, whether a legal entity or a natural person, carrying out a 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 a 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 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

Corporate income tax is levied at a flat rate of 35%.

Buying and Selling Costs