Contents
Article 1 - Definitions
Article 2 - Tax Imposition
Article 4 - Tax Exemptions
Article 13 - Notification Requirements
Article 16 - Confidentiality
Article 20 - Tax Payment
Article 24 - Financial Sanctions
Article 33 - Tax Concession Withdrawal
Article 34 - International Obligations
Article 2 bis - Real Estate Income
Article 2 bis/1 - Foreign Distributions and Interest
Article 2 bis/2 - Technical Services Fees
Article 2 bis/3 - Property Disposal Profits
Article 2 bis/4 - Permanent Establishment Profits
Article 2 bis/5 - Service Income
Article 11 bis - Substantial Activity Report
Article 13 bis - Information Exchange
Article 13 bis/1 - Beneficial Ownership Information
We Tamim bin Hamad AL Thani
Emir of the State of Qatar
After perusing the Constitution,
The Tax Income Law promulgated by Law No. 24 of 2018,
Proposal of the Council of Ministers,
Approval of the Shura Council,
Have decided to approve the following Law:
Article 1
Provision Amendment
Provision of Article 2 of Law No. 24 of 2018 referred to above shall be replaced by the following provision:
Article 2
Subject to the provisions of Article (9-second paragraph / Clause 2), and Article 13 of the attached Law, the provisions of the attached Tax Income Law shall not apply to the following:
Ministries, other government bodies and public authorities and corporations.
International organizations and their offices and branches operating in the State.
Salaries, wages, allowances, and the like.
Legacies, inheritance, and capital profits from selling legacies, share therein or any right included therein.
Article 2
Definitions and Tax Imposition
The provisions of Articles 1, 2, 4, 13, 16, 20, 24, 33 and 34 of the Income Tax Law referred to above shall be replaced by the following provisions:
Article 1:
In the application of the provisions of this Law and its Executive Regulation, the following words and expressions shall have the meanings assigned to each of them unless the context requires otherwise: