Doing business in Qatar

Qatar's legal system is based on civil law, with Sharia as a principal source of legislation under the 2004 Constitution. The Ministry of Commerce and Industry handles mainland company registration and foreign investment approvals, the General Tax Authority administers tax, the Qatar Central Bank supervises banks and the Qatar Financial Markets Authority regulates securities. The Qatar Financial Centre operates a separate common-law style legal and regulatory framework with its own authority, regulator and courts.

Key facts

Corporate income tax

10% on profits attributable to non-Qatari, non-GCC ownership

VAT

Not applied (October 2026); excise tax applies

Foreign ownership

Up to 100% in most mainland sectors under Law No. 1 of 2019

Main entity form

Limited liability company (mainland); QFC and free zone entities

Currency and exchange control

Qatari riyal pegged to USD at 3.64; no exchange controls

New York Convention

Party

Minimum wage

QAR 1,000 basic plus food and housing allowances where not provided

Foreign investors can set up on the mainland under the Ministry of Commerce and Industry, in the Qatar Financial Centre, or in a Qatar Free Zones Authority zone. Since 2019 the foreign investment law allows up to 100% foreign ownership in most sectors with approval, though some activities remain reserved. The limited liability company is the usual mainland vehicle.

Key facts

• Non-Qatari investors can own up to 100% of a mainland company in most sectors under the 2019 investment law, through the Ministry of Commerce and Industry's approval and licensing process.

• Banking, insurance, commercial agencies and natural resource exploitation remain outside the 100% route, as do sectors the Council of Ministers excludes; banking and insurance exemptions can be granted.

• The limited liability company under the 2015 Commercial Companies Law is the usual mainland vehicle.

• The Qatar Financial Centre and the Qatar Free Zones Authority zones offer full foreign ownership under their own rules, which suits financial services, regional headquarters and specified activities.

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Qatar taxes company profits at 10% to the extent they are owned by non-Qatari and non-GCC persons, with a minimum of 35% for petroleum and petrochemical activities. A final 5% withholding tax applies to certain payments to non-residents without a permanent establishment. Qatar has an excise tax but has not applied VAT.

Key facts

• Corporate income tax is 10% on the foreign-owned share of profits; the share owned by Qatari nationals, and by GCC nationals resident in Qatar, is exempt. Petroleum and petrochemical activities pay at least 35%.

• Royalties, interest, commissions and service fees paid to non-residents without a permanent establishment in Qatar bear a final 5% withholding tax.

• There is no VAT, but excise tax applies at 100% to tobacco, energy drinks and special purpose goods, and sweetened drinks are taxed by sugar content from 6 July 2026.

• Large multinational groups are subject to a 15% minimum tax regime from 2025.

• Register with the General Tax Authority through the Dhareeba portal to obtain a tax identification number.

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Private-sector employment is governed by Labour Law No. 14 of 2004, as reformed since 2020 to remove the exit permit for most workers, allow job changes without employer consent and set a non-discriminatory minimum wage. Foreign employees need a work visa and residence permit sponsored by the employer. Social insurance applies to Qatari nationals, not to expatriates, who receive an end-of-service gratuity instead.

Key facts

• The 2020 reforms let most workers change jobs and leave the country without employer permission, which affects retention planning.

• A minimum wage of QAR 1,000 basic plus food and housing allowances, where not provided in kind, applies to all workers.

• End-of-service gratuity is at least three weeks' basic wage per year after one year of service.

• Working time is capped at 48 hours a week, or 36 during Ramadan, and wages must be paid electronically under the Wage Protection System.

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Commercial agency arrangements are reserved for Qatari agents. Foreign property ownership is allowed only in designated areas.

Key facts

• A commercial registration and commercial licence (commercial permit) from the Ministry of Commerce and Industry are needed before trading on the mainland, plus sector licences for regulated activities.

• Registered commercial agents must be Qatari, which shapes how foreign suppliers structure distribution.

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• Foreigners can own property only in designated areas; Invest Qatar supports foreign investors with set-up and facilitation.

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The Qatari riyal is pegged to the US dollar and there are no exchange controls, so profits and capital can be repatriated freely. The Qatar Central Bank supervises banks on the mainland. Banks apply detailed know-your-customer checks under the 2019 anti-money laundering law.

Key facts

• The riyal is pegged to the US dollar, which reduces currency risk for USD-linked businesses.

• There are no exchange controls, so dividends and capital can be sent abroad without approval.

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Importers need a commercial registration and importer registration. GCC free trade agreements extend preferential access for goods from partner countries.

Key facts

• Import activity must be covered by the commercial registration and registered with customs.

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• GCC agreements with EFTA and Singapore can reduce duties for qualifying goods.

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Key facts

• QFC entities follow the separate QFC data protection regulations and regulator.

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Trade marks, patents and copyright are protected under separate Qatari laws, with registration handled by the Ministry of Commerce and Industry. Qatar is a member of the Paris and Berne Conventions and joined the Madrid System for trade marks in August 2024.

Key facts

• Trade marks can be filed directly in Qatar or, since 3 August 2024, through the Madrid System by designating Qatar.

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• Patents can be obtained through the PCT national phase or a direct national filing, since the GCC Patent Office no longer accepts new filings.

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• Paris, Berne and TRIPS membership provide priority rights and baseline protection.

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Competition law requires notification of certain acquisitions and mergers to the competition authority at the Ministry of Commerce and Industry. Listed company transactions are regulated by the Qatar Financial Markets Authority. Foreign investment approvals under the 2019 law can also be needed when ownership changes.

Key facts

• Mergers and acquisitions that may affect dominance should be assessed for notification to the competition authority before closing.

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• Listed company deals fall under Qatar Financial Markets Authority rules.

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• Insolvency on the mainland is handled under the Commercial Law, with separate QFC rules.

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Bribery of public officials is criminalised under the Penal Code, and Qatar has ratified the UN Convention against Corruption. Anti-money laundering obligations are set by the 2019 law and supervised with the Qatar Financial Information Unit. Listed companies follow a corporate governance code issued by the Qatar Financial Markets Authority.

Key facts

• Bribery of public officials is a criminal offence and Qatar is party to the UN Convention against Corruption.

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• Financial institutions and designated businesses must report suspicious transactions to the Qatar Financial Information Unit.

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• Listed companies must follow the Qatar Financial Markets Authority governance code.

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Qatar has a civil court system with a dedicated Investment and Trade Court for commercial and investment disputes, and the separate Qatar International Court for QFC and free zone disputes. Arbitration is governed by Law No. 2 of 2017, and Qatar is a party to the New York Convention. Court proceedings on the mainland are conducted in Arabic.

Key facts

• Commercial and investment disputes can go to the Investment and Trade Court, and QFC-connected or free zone disputes to the Qatar International Court.

• Mainland proceedings are in Arabic, so contracts and evidence may need translation.

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• Arbitration under the 2017 Arbitration Law is available, and foreign awards are enforceable under the New York Convention.

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