Qatar has begun implementing a 15% minimum effective tax rate on large multinational enterprises under the OECD’s Pillar Two framework, reinforcing global efforts to combat base erosion and profit shifting. The reforms are being introduced by the General Tax Authority under amendments to the Income Tax Law.
The new rules apply to multinational groups with annual revenues exceeding USD 889 million and introduce both a Qualified Domestic Minimum Top-up Tax and a Qualified Income Inclusion Rule.
Officials said the measures align Qatar with the OECD/G20 Inclusive Framework on BEPS, helping protect the national tax base while enhancing transparency and regulatory credibility. Detailed executive guidance is expected in the coming months to support implementation and compliance.
Gulf Economist Staff Writer