Qatar’s General Tax Authority has announced the start of implementing new global and domestic minimum‑tax rules under amended income‑tax legislation aligned with OECD/G20 Pillar Two standards.

The Authority has already completed legislative preparations before confirming the implementation of Chapter Seven (repealed and re‑enacted) of the Qatar Law No. 24/2018 promulgating the Income Tax Law, which now sets out the framework for applying the global and domestic minimum tax. This marks Qatar’s formal adoption of Pillar Two of the global tax initiative led by the OECD and G20, targeting tax challenges arising from the digitalised economy.

The decision applies to multinational enterprises with global revenues above EUR 750 million, requiring them to meet an effective minimum tax rate of 15% on foreign operations. Two core mechanisms are introduced:

• Global Minimum Tax – Qualified Income Inclusion Rule (IIR), and
• Domestic Minimum Tax – Qualified Domestic Minimum Top‑up Tax (DMTT)

These rules ensure multinational groups pay a minimum level of tax both in Qatar and abroad.

Qatar emphasised that this step enhances transparency, fairness, and tax‑base protection, preventing profit shifting to low‑tax jurisdictions. The GTA also highlighted the country’s role in supporting the OECD/G20 Inclusive Framework on BEPS and reinforcing its position as a reliable, compliant, and transparent financial hub.

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