Qatar introduces a 15% minimum tax for large multinational groups

The law amends Income Tax Law No. 24 of 2018.

What changed

• Domestic minimum top-up tax: in-scope groups pay at least a 15% effective tax on their excess profits in Qatar.
• Income inclusion rule: Qatari parent entities pay top-up tax on low-taxed foreign subsidiaries.
• Scope: groups with revenue of at least EUR 750 million in two of the last four financial years, for financial years starting on or after 1 January 2025.
• Coverage: all of Qatar, including the Qatar Financial Centre, Qatar Free Zones, Qatar Science and Technology Park and Media City.
• Registration: the General Tax Authority opened Pillar Two registration on its Dhareeba platform. In-scope groups register within three months of launch and name one local entity as the main contact.
• Council of Ministers Resolution No. 2 of 2026 (12 February 2026) added detailed rules to the executive regulations.

Who is affected

Qatari entities of large groups, including QFC and free-zone entities, and their tax teams.

Sources

• EY: Qatar amends Income Tax Law No. 24 of 2018 to introduce DMTT and IIR (27 March 2025)
• Qatar Tribune: Qatar launches Pillar Two tax registration service for multinational groups