Qatar's General Tax Authority has overhauled the way treaty-based withholding tax relief is accessed, launching a "Trusted Entity" framework under Cabinet Decision No. 4 of 2026 that allows approved taxpayers to apply reduced rates or full exemptions directly at source — eliminating the need for post-payment refund claims through the Dhareeba platform.
Qatar’s General Tax Authority has issued a new user guide, “The Direct Application of Double Taxation Avoidance,” in connection with the newly launched “Register as a Trusted Entity” service on the Dhareeba platform.
The GTA has introduced a new “Trusted Entity Service” to simplify the application of withholding tax (WHT) treaty benefits in Qatar. Under the current system, a 5% WHT is deducted at source on cross-border payments, with eligible foreign recipients later applying for refunds under applicable tax treaties.
The new framework, introduced by Cabinet Decision No. 4 of 2026, allows approved taxpayers (Trusted Entities) to directly apply reduced treaty WHT rates or exemptions at source when making payments to approved foreign persons. The service applies to covered payments such as royalties, interest, commissions, and services, and aims to streamline compliance and improve ease of doing business.
To apply treaty benefits at source, resident companies must obtain approval as a Trusted Entity. The guide outlines the eligibility criteria, details the step-by-step registration process, and sets out the obligations of Trusted Entities, along with penalties for non-compliance.
Earlier, on 24 March 2026, the General Tax Authority in Qatar announced a new service under Cabinet Resolution No. 4 of 2026, enabling the direct application of tax treaty benefits. The initiative allows eligible entities to access Double Taxation Avoidance Agreement benefits through simplified procedures and clearer standards, aimed at improving efficiency and transparency in the tax system.
