The Estonia-Qatar income tax treaty has entered into force, covering Estonian income tax and Qatar income tax and corporation tax, with reduced withholding tax rates applying to certain dividends and interest and a 5% rate on royalties.
The income tax treaty between Estonia and Qatar entered into force on 26 June 2026.
The treaty was signed on 7 March 2024 and applies to Estonian income tax and Qatar income tax and corporation tax.
Dividends are subject to a 0% withholding tax rate when the beneficial owner is a company or the dividends are paid to the government, central bank, certain government-controlled entities, or an investment or pension fund of a Contracting State; otherwise, the rate is 5%. Interest is subject to a 0% withholding tax rate under the same conditions, with a 5% rate applying otherwise. Royalties are subject to a 5% withholding tax rate.
The treaty applies from 1 January 2026.
Earlier, Estonia ratified a tax treaty with Qatar; the Act was published in the Official Gazette on 18 September 2024.
