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The QFC Tax Regime delivers clear regulations and transparent administrative processes to international financial and other service companies.

Fair Legislation and Efficient Processes

A fair, transparent, administratively-efficient tax regime that aligns with international standards

Competitive

Competitive corporation tax of 10% on locally-sourced profits

Exemptions and Concessions

Carefully-designed tax exemptions and concessions addressing investors’ needs, while adhering to international best practice 

Double Taxation Agreements (DTAs)

Protected access right to an extensive and efficient Double Taxation Agreements network with more than 80 countries

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No Individual Taxation

No personal income tax, wealth tax or Zakat

Advance Ruling

Access to an efficient advance ruling service, offering a high degree of certainty

Incentives and Reliefs

You can benefit from a concessionary tax rate of 0% as an investment manager, reinsurer, captive insurer or if your business is at least 90% owned by a Qatari national. 

Income is eligible for a tax exemption (subject to conditions), if derived through investment funds, holding companies, and Special Purposes Companies (SPCs).

If you have dividend receipts, returns on public treasury bonds, or capital gains relating to the disposal of the majority of shareholdings (not less than 10%), you will be exempt from tax on these items.

Should you have tax losses, these can be carried forward to be offset against future profits, without any time limit, but they cannot be carried back.

Group loss relief is also available for QFC-licensed companies with a 75% ownership relationship.

 

Tax Rulings

If you need certainty on how the tax regulations will impact your specific transactions, our efficient advance-ruling service can issue a ruling within 30 days.

The rulings are binding on us (but not on you), provided all facts have been fully disclosed and the transactions have been carried out as envisaged in the ruling request.

Related Links

Visit the Tax section under Resources for more information on the QFC Tax Regime, including legislation, guidance documents and tax treaties.
As a registered QFC entity, you can access the QFC Client Portal for e-services, including tax registration, tax return form submission, assigning tax agents and more.

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