Qatar General Tax Authority (GTA) opens Pillar Two registration on Dhareeba - Action required within three months
We are writing to inform you of an important procedural development that requires your immediate attention.
Yesterday, 2 August 2026, the Qatar General Tax Authority (GTA) officially announced the launch of the Global and Domestic Minimum Tax (Pillar Two) Registration Service on its electronic tax platform, Dhareeba (dhareeba.gov.qa). The registration window is now open.
Registration deadline
The GTA has confirmed that all in-scope MNE groups must complete their initial Pillar Two registration within three months from the date the service was activated - i.e., by no later than 31 October 2026.
We strongly recommend that groups do not wait until the deadline and begin the registration process as soon as possible.
What the registration service requires
The Dhareeba registration service has been designed to centralize and streamline the registration process. Through the platform, in-scope entities are required to:
- Submit their core group and entity information.
- Identify the Ultimate Parent Entity (UPE) of the group.
- Designate the local entities in Qatar that are subject to the Pillar Two rules.
Designated Local Entity (DLE)
Where an MNE group has more than one constituent entity in Qatar, one entity must be formally designated as the Designated Local Entity (DLE) - serving as the primary point of contact with the GTA for all Pillar Two matters, including filing and payment obligations.
Key registration reference
Registration portal |
Dhareeba - dhareeba.gov.qa |
Registration opens |
2 August 2026 |
Registration deadline |
31 October 2026 (3 months from activation) |
Who must register |
All in-scope MNE groups and their Qatar constituent entities |
DLE requirement |
Mandatory where more than one Qatar entity exists |
Key GTA guidance |
Qatar Pillar Two Framework Guide - Registration & Compliance (published yesterday on gta.gov.qa) |
New GTA guidance published yesterday
Alongside the registration announcement, the GTA has released the Qatar Pillar Two Framework Guide - Registration & Compliance. This guide is the primary operational document for navigating the registration process on Dhareeba and should be reviewed by your tax team immediately.
Recommended immediate actions
- Appoint or confirm your Designated Local Entity (DLE): Determine which Qatar entity will act as the DLE for registration and ongoing Pillar Two compliance.
- Gather the required information: Identify your UPE, compile your group structure in Qatar, and prepare the core entity information required by the Dhareeba platform.
- Download and review the Registration & Compliance User Guide: Released yesterday on gta.gov.qa.
- Complete registration on Dhareeba: By no later than 31 October 2026.
How Deloitte can help
Deloitte's Qatar Tax & Legal practice is ready to assist your organization with the registration process, including:
- Confirming your registration obligations and DLE designation.
- Preparing and submitting your registration on the Dhareeba platform.
- Reviewing the new Registration & Compliance User Guide and advising on its implications for your group.
