The treaty became effective upon the exchange of ratification instruments and superseded the 1999 tax treaty between the two countries.
India issued Notification No. 154/2025/F on 24 October 2025, signaling that the updated income tax treaty with Qatar has entered into force.
India and Qatar signed an income tax treaty on 18 February 2025. The treaty became effective on 10 September 2025 upon the exchange of ratification instruments and superseded the 1999 tax treaty between the two countries.
The agreement applies to income taxes in India, including any applicable surcharges, as well as to Qatar’s income taxes.
Under the treaty, withholding tax rates are set at 5% on dividends for companies holding at least 25% of the payer’s shares, and 10% in other cases. Interest, royalties, and fees for technical, managerial, or consultancy services are all subject to a 10% withholding tax.
The treaty takes effect from 1 April 2026 for India and 1 January 2026 for Qatar.
