🇶🇦 Qatar的企业所得税

基本税率：10% (0% QFC qualifying)

Limited Liability Company (WLL)

Qatari LLCs pay 10% corporate income tax on the foreign shareholder's portion of profits only. Qatari and GCC national shareholders are exempt from corporate tax (subject to Zakat where applicable). There is no VAT in Qatar as of 2026 — Qatar has not yet implemented the GCC VAT framework. No withholding tax on dividends, interest, or royalties paid to non-residents (subject to treaty provisions). Companies must file annual tax returns with the General Tax Authority within four months of the fiscal year end.

Qatar Financial Centre Company (QFC)

QFC companies are subject to QFC tax law, not mainland Qatari tax law. The standard QFC tax rate is 10%, but qualifying activities — particularly those generating income from outside Qatar — may benefit from 0% tax. The QFC has its own tax administration and filing requirements, separate from the General Tax Authority. No VAT applies within the QFC. No withholding tax on outbound payments from QFC entities. Transfer pricing rules apply to related-party transactions.

关键信息

避免双重征税协定: 84
国际组织成员: GCC, WTO, OPEC, UN, Arab League
法律体系: Civil law with Sharia elements; QFC operates under common law
财政年度: January – December

This content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.