Qatar Changes in the scope of income taxMarch 2023
Change of certain types of foreign income as taxable:
This shall include income generated from real estate, immovable property, dividends, royalties, interest, and technical service fees provided such categories of income are not attributable to a foreign permanent establishment of a Qatari Project.
A new article of the law specifies that dividends paid to a Qatari project for its businesses outside Qatar shall not be subject to tax in Qatar provided the same business results were taxed in the foreign country.
Qatar Czech Republic Tax AgreementNovember 2022
The 2022 double tax agreement, DTA, between Qatar and the Czech Republic entered into force on October 25, 2022 applying from January 1, 2023.
According to the DTA the withholding for payments of dividends will be 5%/10%, depending on the percentage of holding in the paying company.
The tax withholding rate for payments of interest and royalties will be 10%.
Qatar Spain Tax TreatyMarch 2018
The double tax treaty, DTA, entered into force on February 6, 2018.
According to the DTA the tax withholding rates for payment of dividends are 0%/5%.
Income from interest and royalties are taxed only in the recipient's state of residence.
Qatar Japan Double Tax TreatyMarch 2015
Qatar and Japan signed on February 20, 2015 a double tax treaty, DTA.
According to the treaty the tax withholding rates for dividends are 5%/10%, 5% when the recipient holds at least 10% of the paying company.
The withholding rate for interest is 0%/10% and 5% for royalties.
Qatar Hong Kong Double Tax TreatyJune 2013
Qatar and Hong Kong signed on May 13, 2013 a double tax treaty, DTA, between the two countries.
According to the DTA Qatar residents would get for taxes paid in Hong Kong a tax credit in Qatar against taxes payable in Qatar while Hong Kong companies would have a similar credit in Hong Kong against tax paid in Qatar.
The DTA has to be ratified by both countries.
For Hong Kong the new DTA is its 29th agreement.
Qatar to Reduce Corporate Tax RateNovember 2009
The Qatari finance minister annouced a plan to reduce corporate income tax rate from the current 35% to 10% in 2010.
The move is expected to attract more foreign investors.
Qatar is the world biggest exporter of natural gas.
Note: The information in this site is for general guidance only. Users of this site are advised to take professional advice before taking practical tax decisions.
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