Qatar has enacted the Global Minimum Tax (GMT) rules through Law No. 22 of 2024, which was published in the Official Gazette on 27 March 2025.

Law No. 22 of 2024 amends Income Tax Law No. (24) of 2018 and establishes an Income Inclusion Rule (IIR) and a Domestic Minimum Top-up Tax (DMTT), effective for fiscal years beginning on or after 1 January 2025.

The new rules will follow the OECD Model Rules, Commentary, and Administrative Guidance, including safe harbour provisions. However, it notably excludes the Undertaxed Payments Rule (UTPR). Though safe harbours aren’t specifically introduced, transitional penalty relief is included.

The legislation states that minimum tax provisions will apply despite conflicting rules, potentially affecting entities benefiting from preferential tax regimes like the Qatar Financial Centre, Science and Technology Park, or free zones.

As previously reported, Qatar’s Shura Council (parliament) approved legislation to implement measures aligned with the Pillar 2 global minimum tax framework at the end of 2024. The new law introduces a 15% Qualified Domestic Minimum Top-Up Tax (QDMTT) applicable to multinational enterprise (MNE) groups that fall within its scope. Additionally, it incorporates the Income Inclusion Rule (IIR) to ensure compliance for eligible groups.

Non-compliance can result in significant penalties, including a daily fine of QAR 500 for delayed IIR and DMTT returns, capped at a maximum of QAR 180,000. Additionally, a 2% monthly penalty applies to late payments of top-up taxes. A fine of QAR 20,000 will be imposed for non-compliance with registration and notification obligations.