--- title: "Qatar tax for new residents 2026: Source-based" url: https://settleanywhere.com/countries/qatar/tax/ lang: en updated: 2026-10-11 --- # Qatar tax Tax residence: More than 183 days in the year. Foreign-source income of residents: Source-based. No special regime for new residents in our records. Checked against official sources on 11 Oct 2026 [Change log](https://settleanywhere.com/changes/) ## Tax residence - More than 183 days in the year · An individual is resident if a permanent home is available in Qatar, or he stayed in Qatar continuously or intermittently for more than 183 days in the year, or he holds Qatari nationality. - Tax is charged on Qatar-source income; the individual residence tests are in Income Tax Law No. 24 of 2018. - Tax is imposed on Qatar-source income. A resident individual is one with a permanent home available in the State, or with a stay of more than 183 days in the year, or with Qatari nationality (Art. 1 as amended by Law No. 11 of 2022). ## Standard rules and foreign-source income Standard rules ### Income Tax Law No. 24 of 2018: 10% on Qatar-source net income 10% tax **Details** - On: Net income generated in Qatar - Who: Income Tax Law No. 24 of 2018 applies to income generated in Qatar The General Tax Authority lists income tax of 10% on net income generated in Qatar, 5% withholding on payments to non-residents for services or rights, and 10% on the sale of real estate or securities within Qatar. (source 1) #### Taxed on Net income generated in Qatar; non-resident service and royalty payments (5%); real estate and securities disposals (10%). #### Who it applies to - Income Tax Law No. 24 of 2018 applies to income generated in Qatar; the oil and petrochemicals sector pays 35%. - Taxpayers register on the Dhareeba tax portal and file within 4 months after the fiscal year end. #### Exclusions - A Qatari partner share in a joint company is fully exempt; a foreign partner pays 10% on its share of net profit. - Free zones offer a 20-year corporate tax exemption and no personal income tax. - Strategic and project-based exemptions of 5 to 10 years can apply by project type and location. #### Tax residence Tax is charged on Qatar-source income; the individual residence tests are in Income Tax Law No. 24 of 2018. #### Visas Residence permits, including real-estate residence, do not themselves set tax status. #### Other taxes Qatar has not applied value added tax; excise tax of 100% applies to tobacco and energy drinks and 50% to soft drinks. Checked against official sources on 11 Oct 2026 [Change log](https://settleanywhere.com/changes/) Standard rules ### Qatar: source-based income tax; salaries and wages outside the tax 10% tax Foreign-source income: Source-based **Details** - Who: Applies to taxpayers with taxable income from Qatari sources Qatar taxes income derived from sources in the State at 10% of taxable income; salaries, wages and allowances are outside the Income Tax Law, and bank interest of natural persons who carry on no taxable activity is exempt. (sources 2, 3, 4, 1) #### Taxed on Annual taxable income arising from sources in Qatar: activity carried out in Qatar, contracts performed wholly or partly there, Qatari real estate, shares of Qatari companies (Art. 2-3). Since Law No. 11 of 2022 (Art. 2 Bis) the base also includes income of a Qatari project (a project managed by a Qatari resident) from foreign real estate, distributed profits, interest, royalties and technical service fees paid from abroad. #### Who it applies to - Applies to taxpayers with taxable income from Qatari sources, including non-resident persons through withholding provisions. #### Exclusions - Salaries, wages, allowances and the like are outside the Law (Promulgating Law Art. 2(3)). - Gross income of Qatari natural persons resident in the State is exempt (Art. 4). - Interest and bank returns of natural persons who do not conduct a taxable activity in the State are exempt, resident or not (Art. 4). - Ministries, government bodies, international organisations and charities are outside the Law. #### Days in the country - More than 183 days in the year · An individual is resident if a permanent home is available in Qatar, or he stayed in Qatar continuously or intermittently for more than 183 days in the year, or he holds Qatari nationality. #### Tax residence Tax is imposed on Qatar-source income. A resident individual is one with a permanent home available in the State, or with a stay of more than 183 days in the year, or with Qatari nationality (Art. 1 as amended by Law No. 11 of 2022). #### Visas A residence permit does not itself create tax liability; salary income is outside the Law. #### Other taxes Qatar has not applied value added tax, per the General Tax Authority guide. Checked against official sources on 11 Oct 2026 [Change log](https://settleanywhere.com/changes/) ## VAT, social security and other taxes - Qatar has not applied value added tax; excise tax of 100% applies to tobacco and energy drinks and 50% to soft drinks. - Qatar has not applied value added tax, per the General Tax Authority guide. ## Questions people ask ### When do you become a tax resident in Qatar? More than 183 days in the year (An individual is resident if a permanent home is available in Qatar, or he stayed in Qatar continuously or intermittently for more than 183 days in the year, or he holds Qatari nationality). Tax is charged on Qatar-source income; the individual residence tests are in Income Tax Law No. ### Is foreign-source income taxed in Qatar? Source-based. Qatar taxes income derived from sources in the State at 10% of taxable income; salaries, wages and allowances are outside the Income Tax Law, and bank interest of natural persons who carry on no taxable activity is exempt. ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated. **Sources (4)** ## Official sources 1. [Investors guide - income tax](https://gta.gov.qa/en/investors-guide) · General Tax Authority, Qatar · checked 2026-10-12 2. [Law No. (24) of 2018 Promulgating the Income Tax Law (English text)](https://www.gta.gov.qa/assets/pdf/Law%20No.%20(24)%20of%202018%20Promulgating%20the%20Income%20Tax%20Law%20(3).pdf) · General Tax Authority of Qatar (English text of the law as published on the Al Meezan portal) · checked 2026-10-11 · published 2018 3. [Income Tax Law (consolidated English text, as amended by Law No. 11 of 2022)](https://gta.gov.qa/assets/pdf/Income%20Tax%20Law%20EN%202024.pdf) · General Tax Authority, Qatar · checked 2026-10-11 4. [Income Tax Law and Regulation](https://gta.gov.qa/en/laws) · General Tax Authority, Qatar · checked 2026-10-10