Qatar's General Tax Authority has begun implementing global and domestic minimum tax rules under Chapter Seven of the Income Tax Law, imposing a 15% effective rate on multinational enterprises with revenues exceeding EUR 750 million—aligning with the OECD/G20 Pillar 2 initiative to prevent profit shifting and protect national tax revenues while maintaining Qatar's position as a transparent financial hub.
Qatar’s General Tax Authority (GTA) announced that it has implemented global and domestic minimum tax rules aligned with international standards through Cabinet Resolution No. (2) of 2026, published in the Official Gazette on 12 February 2026.
This decision comes within the context of implementing Pillar 2 of the global initiative led by the Organisation for Economic Co-operation and Development (OECD) and the Group of Twenty (G20) to address the tax challenges arising from the digitalisation of the economy, known as the Global Minimum Tax Agreement.
This initiative aims to impose an effective minimum tax rate of 15% on the profits of multinational enterprises with foreign operations, provided that their revenues exceed EUR 750 million.
It also represents the implementation of the latest amendment to the Income Tax Law and introduces two fundamental rules in modern tax policy: the Global Minimum Tax (Qualified Income Inclusion Rule) and the Domestic Minimum Tax (Qualified Domestic Minimum Top-up Tax). This step reflects the State of Qatar’s efforts to keep pace with international initiatives to ensure that multinational companies contribute their fair share of taxes worldwide
This decision also underscores the State’s leading role in strengthening the Inclusive Framework of the OECD and the G20 on Base Erosion and Profit Shifting (BEPS), as well as in protecting the national tax base from the unlawful shifting of profits to low-tax jurisdictions or the loss of national tax revenues to other countries.
The GTA will issue the necessary guidance manuals and executive decisions in the coming phase to clarify the implementation mechanisms, in accordance with the standards set under Pillar 2, including the Global Minimum Tax (GloBE) rules.
