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May 15, 2026

General Tax Authority

Simplified User Guide

Related to the Withholding Tax on Services Performed Wholly or Partially in the State

Contents

1. Definitions

2. Introduction

3. Purpose of the Guide

4. Tax Obligations and Scope

5. Practical Examples

6. Financial Penalties

7. The Difference in Calculating Income Tax and Withholding Tax

The General Tax Authority has issued this guide for the purpose of clarifying the withholding tax on services performed wholly or partially in the State, and the obligations arising from it.

  • The content of this guide do not constitute an amendment to any of the laws or regulations in force in the State.

  • This guide is not considered a legal reference and cannot be relied upon in judicial rulings or tax disputes.

Definitions

Non-Resident

:

Any person who does not meet the conditions of tax residency. A resident is defined as: "Any individual who has a permanent home available to him in the State, or who resides in the State continuously or intermittently for more than 183 days in a year, or who holds Qatari nationality; and any entity whose place of incorporation is in the State and whose main and actual place of management and control is in the State."

Permanent Establishment

:

A fixed place of business through which a non-resident wholly or partly carries on business activity. This includes a branch, office, factory, workshop, or a site for construction or installation.

Withholding Tax

:

A final tax deducted at source at a rate of 5% of the gross amount of royalties, interest, commissions, and consideration for services wholly or partly performed in the State and paid to non-residents for activities not related to a permanent establishment in the State.

Legal Person

:

Any independent legal entity such as companies, establishments, or associations, whether private or public.

Tax Card

:

A document issued by the General Tax Authority that certifies a taxpayer's registration for tax purposes.

Introduction

Consideration for services performed wholly or partially in the State of Qatar and paid to non-residents for activities not related to a permanent establishment in the State of Qatar is subject to a final withholding tax of 5% on the gross amount, in accordance with the provisions of tax treaties and pursuant to Article 9, Paragraph 2 of Income Tax Law No. 24 of 2018.