Qatar Corporate Income Tax
Detailed corporate income tax rates and rules for Qatar in 2026.
Qatar imposes a flat 10% corporate income tax on the share of profits attributable to foreign shareholders. Qatari nationals and GCC nationals are exempt from corporate income tax. Companies wholly owned by Qatari/GCC nationals pay no corporate tax. Companies operating in the oil and gas sector are subject to a 35% tax rate. Qatar Financial Centre (QFC) entities are subject to a 10% tax rate on locally-sourced income.
Standard Rate
10%
Additional Notes
Qatar's tax system is relatively simple compared to most jurisdictions. Losses can be carried forward for 3 years (5 years for QFC entities). There are no thin capitalization rules, though anti-avoidance provisions exist. The QFC provides an attractive regulatory framework for financial services companies with its own tax regime.
How Qatar Corporate Tax compares
Qatar’s corporate tax rate of 10% is the 180th highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Asia’s regional average of 19.7%.
