Middle East
Qatar tax rates 2026
There is no personal income tax and no VAT yet, though foreign-source business profit is taxed at a flat 10% corporate rate.
No personal income tax
Last verified
The taxes
| Personal income (top) | 0%There is no personal income tax on salaries. Both nationals and expats keep 100% of their pay. |
|---|---|
| Corporate income | 10% |
| Capital gains | Exempt for individuals. There is no personal capital gains tax. |
| VAT | None yet. A 5% GCC VAT is planned but not yet implemented. |
| Dividends (WHT) | 0% |
| Interest (WHT) | 5% |
| Royalties (WHT) | 5% |
| Social security (employee) | 7%, for Qatari nationals only. |
| Social security (employer) | 14% for Qatari nationals only; none for expats. |
| Wealth tax | None |
| Inheritance / estate | None. Sharia law governs estate distribution. |
| Property tax | There is no recurrent property tax. |
| Other | A 5% withholding tax applies on non-resident interest, royalties and service fees. VAT is planned. |
How the system works
- Tax system
- No personal income tax
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
A special regime for new arrivals
The standard corporate income tax is 10% on locally-sourced profits attributable to foreign ownership. The QFC and QFZ regimes offer separate treatment, and a 15% domestic minimum top-up tax applies to large multinational groups.
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.
Ways to relocate to Qatar
The residency and citizenship routes that lead here, weighed against the tax picture above.