Qatar tax rules for software teams: no VAT yet, excise and a draft e-invoicing law

Qatar does not currently levy VAT. The General Tax Authority (GTA) lists the taxes it administers, and VAT is not among them. This means no VAT invoice format rules apply to you today. Qatar does have other tax regimes that can affect your product, and an e-invoicing draft is in progress.

Taxes the GTA administers

The GTA lists the following taxes:

• Global minimum tax, under a resolution that applies to fiscal years starting on or after 1 January 2025, with a minimum effective rate of 15% for qualifying groups.
• Income tax, under Income Tax Law No. 24 of 2018, at 10% of taxable income, with 35% for petroleum and petrochemical activities.
• Capital gains tax, at 10% under the same law, with petroleum-related assets taxed at 35%.
• Withholding tax, under Article 9, paragraph 2 of Law No. 24 of 2018. It applies to certain payments to non-residents, with a final deduction at source of 5%.
• Excise tax, under Law No. 25 of 2018, in force since 1 January 2019.

Excise tax

The excise rules matter if your product covers tobacco, energy drinks, or sweetened drinks. For tobacco products and energy drinks, the GTA sets the tax at 100% of the higher of the standard price or the retail selling price before tax. Sweetened drinks are taxed in tiers per litre based on sugar content. Check the GTA's current guide for the rates and the effective date that apply to your products.

Draft e-invoicing law

The Cabinet approved a draft law on e-invoicing and its executive regulations. The draft aims to set a legal framework for issuing e-invoices and notices. The draft is not yet law as far as the sources show, and no effective date is confirmed. Design your invoice data so that it can be extended later, and check the GTA before you commit to a format.

Next step

Read the developer documentation for the fields and tax codes your integration supports.