The rate
There is no single national rate in Qatar. The rate depends on the place of sale and the type of product, and can combine national, regional and local components. Check the rate for your location before you quote a price.
Qatar has no VAT: no VAT law has been issued and no start date announced, although the GCC framework sets 5%.
Who must register
Qatar has no VAT and no sales tax, so there is no registration threshold. No VAT law or regulation has been issued and no start date has been announced; the 5% GCC framework rate remains a proposal. What applies instead is corporate income tax at 10%, a final 5% withholding tax on payments to non-residents, and excise tax on particular goods; since 6 July 2026 sweetened drinks are taxed per litre by sugar content (Law No. 2 of 2026) rather than at a flat 50%. Registration is triggered by carrying on an activity, not by turnover.
Filing and paying
Registered and filed with General Tax Authority.
There are no VAT returns. The income tax return and payment are due within four months of the end of the accounting period, so 30 April for a calendar year end, filed on Dhareeba. Withholding tax is remitted with a monthly statement by the 16th of the following month, and excise tax quarterly.
Penalties for getting it wrong
Under article 24 of the Income Tax Law, filing late costs 500 QAR a day up to 180,000 QAR, and paying late costs 2% of the tax for each month of delay, capped at the tax itself. Breaching the registration rules, including failing to hold a tax card, costs 20,000 QAR. An exempt taxpayer that does not file is fined 10,000 QAR.