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Qatar has no system of personal income tax, no value-added or sales taxes and no capital or wealth tax.
The only taxes payable are:
- Corporation Tax, applied mainly to foreign companies.
- Import duties on essential items, imposed at 4% of the value of most products.
- Service tax of 10% and government levy of 5% on restaurant and hotel bills.
Corporation tax is payable on a progressive scale on any income in excess of QR 100,001, from 10% up to a maximum rate of 35% on income in excess of QR 5 million. There are a number of allowable deductions including interest payments, salaries, rentals, depreciation etc.
Self-employed foreign professionals working in Qatar are also taxed on their income.
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