Qatar Taxation

Qatar Corporate Income Tax Calculator 2026

Qatar applies a flat 10% corporate income tax on the portion of profits attributable to foreign (non-Qatari/GCC) shareholders. Calculate your exact CIT liability, factor in allowable deductions and loss carryforward, and see how adjusting your foreign ownership percentage affects your tax bill.

Company & Profit Details

Net Profit for the Year (QAR)

Foreign Ownership Percentage (%)

Allowable Deductions (QAR)

Loss Carryforward from Prior Years (QAR)

Entity Type

Dividends Distributed to Non-Resident Shareholders (QAR)

Your CIT Estimate

Enter your company details above to calculate your Qatar CIT liability.

Ownership Restructuring Scenarios

Reducing foreign ownership lowers your CIT bill. The table below shows your estimated CIT at different foreign ownership levels.

Foreign Ownership	CIT Due (QAR)	Saving vs Current

About Qatar Corporate Income Tax

Qatar's corporate income tax regime is governed by Income Tax Law No. 24 of 2018 (as amended). The key principle is a flat 10% rate applied only to the profit share attributable to foreign (non-Qatari, non-GCC) shareholders. Qatari citizens and GCC nationals are entirely exempt on their profit share. This makes foreign ownership percentage the single most important variable in your tax bill.

Taxable profit is calculated as net profit minus allowable deductions (ordinary business expenses, depreciation) and any loss carryforward from prior years (up to 5 years per Art. 11). Filing is done through the Dhareeba portal managed by the General Tax Authority (GTA), with returns due within 4 months of the fiscal year-end. A 5% withholding tax (WHT) applies to dividends, interest, and royalties paid to non-resident parties.

Frequently Asked Questions

Who is exempt from Qatar corporate income tax?

Qatari citizens and GCC national shareholders are fully exempt on the portion of profits attributable to their ownership stake. Only the profit share belonging to foreign (non-Qatari, non-GCC) shareholders is subject to the 10% CIT. A company with 100% Qatari/GCC ownership pays no CIT at all.

How does the ownership split affect my CIT?

Directly and proportionally. If foreign shareholders own 49% of the company and net profit is QAR 1,000,000, only QAR 490,000 (49%) is taxable at 10% — giving a CIT of QAR 49,000. Reducing foreign ownership from 49% to 30% on the same profit would lower the bill to QAR 30,000, saving QAR 19,000. Use the restructuring scenarios table to quantify your options.

What deductions are allowable against Qatar CIT?

Ordinary and necessary business expenses incurred to earn taxable income are generally deductible: salaries, rent, depreciation, professional fees, and similar operating costs. Capital expenditure is typically recovered through depreciation. Personal expenses, fines, and penalties are not deductible. Losses can be carried forward for up to 5 consecutive years.

What is the withholding tax on dividends in Qatar?

Qatar levies a 5% withholding tax (WHT) on dividends, interest, and royalties paid to non-resident parties. This is separate from the CIT calculation. If your company distributes profits to non-resident foreign shareholders, a 5% WHT is withheld at source before the dividend is remitted. Note that specific treaty provisions may reduce or eliminate this rate for shareholders in countries with a double tax treaty with Qatar.