Contents
Article 1 - Amendment to Article 34
Article 2 - Chapter Seven bis: Global and Domestic Minimum Tax
Article 3 - New Clauses to Article 24
Article 4 - Waiver of Financial Penalties During Transitional Period
Article 5 - Implementation and Entry into Force
We, Tamim bin Hamad Al Thani, Emir of the State of Qatar,
After reviewing the Constitution,
And Law of the Qatar Financial Centre promulgated by Law No. 7 of 2005, and its amending laws,
And Law No. 34 of 2005 on Investment Free Zones, and its amending laws,
And Law No. (36) of 2005 establishing a free zone for the Science and Technology Park,
And the State Financial System Law promulgated by Law No. (2) of 2015,
And the Income Tax Law promulgated by Law No. (24) of 2018, as amended by Law No. (11) of 2022,
And Law No. (13) of 2019 establishing the Media City,
And Emiri Decision No. (77) of 2018 establishing the General Tax Authority,
And upon the proposal of the Council of Ministers,
And upon the approval of the Shura Council,
We have decided to ratify the following Law:
Article 1
Amendment to Article 34
The text of Article 34 of the aforementioned Income Tax Law shall be replaced with the following text:
Article 34:
The application of this Law shall not prejudice any obligations imposed under bilateral or multilateral international agreements to which the State is a party, including obligations related to transparency and the exchange of information for tax purposes, and obligations related to combating base erosion and profit shifting.
The Minister shall issue the necessary decisions to enforce such obligations, and his decisions in this regard shall be binding on all authorities and entities in the State, including bodies that apply preferential or special tax systems under their regulating laws.
Article 2
Chapter Seven bis: Global and Domestic Minimum Tax
A chapter titled "Chapter Seven bis: The Global and Domestic Minimum Tax" shall be added to the aforementioned Income Tax Law, containing the following provisions:
Supplementary Chapter: Global and Domestic Minimum Tax
Article 23 bis
Definitions