Deloitte Tax News: Reminder – Qatar Pillar Two registration deadline approaching
With the 31 October 2026 deadline approaching, we would like to remind in-scope multinational enterprise (MNE) groups of the requirement to complete their initial Pillar Two registration on the Dhareeba platform.
As previously communicated, the Qatar General Tax Authority (GTA) launched the Global and Domestic Minimum Tax (Pillar Two) Registration Service on its electronic tax platform, Dhareeba (dhareeba.gov.qa), on 2 August 2026.
Registration deadline
The GTA has confirmed that all in-scope MNE groups must complete their initial Pillar Two registration within three months from the announcement date.
Groups that have not yet completed their registration are encouraged to prioritize the necessary steps to ensure compliance ahead of the deadline.
What the registration services require
The Dhareeba registration service has been designed to centralize and streamline the registration process. 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). The DLE serves as the primary point of contact with the GTA for all Pillar Two matters, including filing and payment obligations.
Key registration references
Registration portal |
Dhareeba – dhareeba.gov.qa |
Registration opened |
2 August 2026 |
Registration deadline |
31 October 2026 |
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 (gta.gov.qa) |
Qatar Pillar Two Framework Guide – Registration & Compliance |
GTA registration and compliance guidance
The GTA has also published the Qatar Pillar Two Framework Guide – Registration & Compliance. This guide remains a key reference for navigating the registration process on Dhareeba and should be reviewed by all in-scope MNEs.
Actions to complete before the deadline
For groups with outstanding registrations, the following steps should be prioritized:
- 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: Available on gta.gov.qa.
- Complete registration on Dhareeba: By no later than 31 October 2026.
How Deloitte can help
Deloitte's Qatar Tax practice remains available to assist organizations that have not yet completed their registration, including:
- Confirming registration obligations and DLE designation.
- Preparing and submitting registrations on the Dhareeba platform.
- Reviewing the Registration & Compliance User Guide and advising on its implications for your group.
Please contact your usual Deloitte advisor or reach out to our Qatar Tax team if you require assistance ahead of the registration deadline.
