Qatar is reportedly planning to introduce the law for the implementation of a VAT regime in 2022. As a Gulf Cooperation Council (GCC) member state, Qatar agreed in 2016 to the implementation of a VAT regime with a standard rate of 5% VAT but has continued to delay implementation. Qatar's VAT regime is to be implemented in line with the VAT regimes implemented by other GCC member states, with an expected VAT registration threshold of QAR 364,000 in annual taxable turnover. Further details of the planned VAT regime will be published once available.