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Qatar's Council of Ministers Approves Pillar 2 Qualified Domestic Minimum Top-Up Tax

05 December 2024

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Proposed Changes

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Qatar

Qatar's Council of Ministers reported approved draft amendments to the Income Tax Law on 4 December 2024 to introduce measures for the Pillar 2 global minimum tax. This includes the introduction of a qualified domestic minimum top-up tax (QDMTT) of 15% payable by in-scope MNE groups. The draft amendments have been submitted to the Consultative Council (parliament) for consideration. Additional details will be published once available.