Qatar
Western Asia · QA · 0 treaties
Tax profile
| Corporate income tax | 10% |
| Withholding — dividends | 0% |
| Withholding — interest | 5% |
| Withholding — royalties | 5% |
| VAT / GST (standard) | 0% |
| Personal income (top rate) | 0% |
| Capital gains | 10% |
| Tax system | Territorial |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
Hard to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- has a permanent home in the State of Qatar during the year
- has resided in the State of Qatar consecutively or intermittently for more than 183 days during a year
- holds Qatari nationality (Qatari national is treated as resident regardless of place of residence)
Non‑nationals can generally cease Qatari tax residence by giving up any permanent home and spending fewer than 184 days in Qatar in a year, but Qatari nationals are always treated as tax residents regardless of where they live, making it impossible for them to fully break tax residence under current law.