Qatar Business 101: The ultimate guide to taxation in Qatar for foreign investors

From establishing itself as one of the world's leading producers and exporters of liquified natural gas to hosting the FIFA World Cup 2022, Qatar continues to strengthen its position as an attractive destination for foreign investments and an emerging gateway for international companies for the following reasons: Qatar’s strategic location, economic growth, strong governance framework, high-quality infrastructure, and sustainable development. 

This guide provides foreign investors seeking to invest or expand their businesses in Qatar with a comprehensive overview of the investment climate and business opportunities in Qatar from legal, regulatory, tax, and labor and immigration perspectives. The topics covered in this guide are listed below:  

• About Qatar
• Legal and regulatory framework
  1. Recent amendments 
  2. Entering the market
  3. Mainland establishments
  4. Free Zone establishments
  5. Most common forms of business entities available in the mainland regime
• Taxation 
  1. Recent amendments
  2. Overview
  3. Key considerations to ensure compliance with Qatar’s Income Tax Law
  4. Penalties for non-compliance
  5. The Qatar Financial Center (QFC) & Free Zones
  6. Foreign investment regulations
  7. Protection of industrial and intellectual property
  8. Imports and exports
• Immigration and labor landscape
  1. Recent amendments
  2. Introduction
  3. Work authorization
  4. Ultimate beneficial owner 

We welcome the opportunity to discuss your needs further and provide you with a better understanding of the issues discussed in this material. 

Please do not hesitate to contact us on the following email ID: deloittetaxme@deloitte.com. Alternatively, you can contact one of our Tax leaders listed on the last page of the guide.