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Qatar Parliament Approves Pillar 2 Qualified Domestic Minimum Top-Up Tax

26 December 2024

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Approved Changes

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Qatar's General Tax Authority has issued a release announcing the approval of amendments by the Shura Council (parliament) 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 with annual revenue exceeding QAR 3 billion. The release does not indicate the effective date, but it is expected that the QDMTT will apply from 2025. --- The Shura Council Approved ‎Amendments to Select ‎Provisions of the Income Tax Law ‎Promulgated Under Law No. 24 ‎of 2018‎ During its regular weekly session convened...