Qatar Withholding tax rates
Qatar Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The withholding tax Qatar levies on payments to non-residents - a single 5% final deduction at source on royalties, interest, commissions and service fees under Article 9(2) of the Income Tax Law (Law No. 24 of 2018), with no withholding tax on dividends. Domestic statutory rates before any double-tax agreement relief. Administered by the General Tax Authority (GTA).
Compare withholding tax rates across all 9 Middle Eastern countries →
| Current value | structured — see the API |
|---|---|
| In force from | 2018-12-13 |
| Official source | Law No. (24) of 2018 Promulgating the Income Tax Law, Article 9(2): 'Subject to the provisions of tax agreements, royalties, interest, commissions, and fees for services performed wholly or partially in the State and paid to non-residents for activities not related to a permanent establishment in the State shall be subject to a final withholding tax of five percent (5%) of the total amount thereof, as determined by the Regulations.' (GTA official English translation) |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL - although Qatar comes close to one: every payment type that is withheld at all bears the same 5%, but dividends bear nothing. A caller wanting a number must name the payment type; read withholding_rates rather than expecting a headline figure. Law No. 24 of 2018 unified the previous two-rate system of Law No. 21 of 2009 (5% royalties/technical fees, 7% interest/commissions/other) into a single 5% final withholding - so the 7% interest rate sometimes still quoted is the repealed pre-2019 rate. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. Article 9(2) itself opens 'Subject to the provisions of tax agreements': Qatar's double-tax agreements can reduce or eliminate the 5% withholding, and Qatar operates a treaty-relief mechanism (including a trusted-entity regime for direct application of treaty benefits). We do NOT serve treaty rates: they are bilateral and applying one is a legal determination rather than a lookup. Withholding applies only to non-residents without a Qatari permanent establishment, and only in respect of activities not connected to a PE. The Executive Regulations (2019) construe service fees widely: services 'used, utilised or benefited' in Qatar can be within scope even if performed wholly or partly abroad. Failure to withhold attracts a penalty equal to the tax not deducted, in addition to the tax itself (Art. 24(7)). The series effective_from is 13 December 2018: Article 5 of the issuance articles provides the Law 'shall enter into force as of the date of its issuance', and it was issued on 13 December 2018, applying in practice from tax year 2019.
Get it programmatically
curl https://mearef.dev/v1/qa/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://mearef.dev/v1/qa/withholding-tax/history?from=2020-01-01
# Provenance: curl https://mearef.dev/provenance/qa/withholding-taxOther Qatar series: QCB Deposit Rate (QCBDR) · Value-added tax (VAT) · VAT registration threshold · National non-discriminatory minimum wage · Public holidays · Consumer Price Index (latest month) · Corporate income tax rate · Statutory default interest · Personal income tax · Statutory social-insurance contributions
The same figure elsewhere: Saudi Arabia · United Arab Emirates · Bahrain · Iraq · Israel · all 9