Qatar has ratified the income and capital tax treaty with the UAE, paving the way for its entry into force following the exchange of ratification instruments and application from the following calendar year.
Qatar has ratified the income and capital tax treaty with the UAE through Decree No. (39) of 2026, published in the Official Gazette on 25 June 2026.
The treaty covers income taxes in both Qatar and the UAE, includes a mutual agreement tie-breaker for dual-resident entities, deems a service permanent establishment where services are provided for more than 270 days in a tax year.
The treaty also sets withholding tax rates at 0% for dividends and interest and 3% for royalties and qualifying technical service fees.
It will enter into force following the exchange of ratification instruments and will take effect from 1 January of the following year.
Earlier, the Cabinet of Ministers of the UAE approved the income tax treaty with Qatar on 3 February 2025.
