Living in Qatar: a tax on Qatari-sourced income, three residency scenarios, and a capital gains tax declaration

Qatari Law No. 24 of 2018 on Income Tax, as amended by Law No. 11 of 2022, taxes income derived from sources located in Qatar. Its implementing articles exclude salaries, wages, allowances, and similar remuneration from its application, subject to Article 9 (second paragraph, clause 2) and Article 13. An individual is considered a resident if they have permanent residence in the State, reside there for more than 183 days in a year, or hold Qatari citizenship. The general tax rate is 10%. A tax treaty exists with France; our page on this treaty describes it.

Resident: three conditions according to the 2022 law

Law No. 11 of 2022, dated December 22, 2022 (May 28, 1444 AH), replaces Article 1 of the 2018 law. An individual is considered a resident in one of the following cases:

1. he has a permanent residence in the state; ;
2. he stays there for more than 183 days, consecutive or separate, during a year; ;
3. He has Qatari nationality.

The 2018 text referred to "vital interests" in the state and to 183 days in a 12-month period. This version has been superseded, and the 2022 text no longer includes the vital interests criterion. The 2022 law does not specify an effective date; it stipulates its publication in the Official Journal. The glossary in a General Tax Authority (GTA) guide on capital gains covers all three scenarios.

What the law taxes, and what it leaves out

Article 2 provides for an annual tax on the taxpayer's total income from sources located in the state. Article 3, which the 2022 law does not replace, includes the following income:

• gross income from an activity carried out in the State; ;
• the gross income from contracts executed in whole or in part in the State; ;
• the gross income from buildings located in the State, and the capital gains from their sale; ;
• income from shares in resident companies or companies listed on its markets; ;
• interest on loans obtained from the state.

The GTA includes gross income from properties located in Qatar among taxable income streams. It indicates that the declaration must be filed within four months of the end of the fiscal year, via the Dhareeba electronic portal.

Wages are a separate matter. Article 2 of the promulgation articles, as replaced in 2022, excludes the application of the law to salaries, wages, allowances, and similar remuneration, as well as to ministries and public bodies, international organizations, and inheritances and bequests. This exclusion is subject to Article 9 (second paragraph, clause 2) and Article 13. The law does not address matters outside its scope; this page does not address them either.

Tax exemptions useful to an individual

Article 4, replaced in 2022, notably exempts:

• interest and bank returns due to natural persons who do not carry on a taxable activity in the State, whether they are residents or not; ;
• capital gains from the sale of buildings or securities realized by natural persons, provided that these assets are not part of the assets of a taxable activity; ;
• the profits from securities and related income, if the amounts distributed during the financial year are deductible from profits already taxed or exempted; ;
• the share of non-Qatari investors in the profits of companies whose securities are traded on the stock exchange, in those of listed funds and in the trading profits of listed securities; ;
• the gross income of Qatari natural persons residing in the State.

The general rate under Article 9 is 10 % of taxable income for the fiscal year; this article provides for higher rates for the oil sector. Article 9 is not among the articles replaced in 2022, and the GTA indicates the same rate of 10 % for capital gains.

Capital gains for individuals: exempt, but must be declared

The GTA guide on capital gains includes the exemption for the sale of real estate or securities by an individual, excluding assets from a taxable business, subject to applicable tax treaties. It clarifies that the exemption eliminates the tax, but not the obligation to file a capital gains tax return with the GTA. This return must be filed within 30 days of the contract's conclusion or the sale, whichever comes first. The guide describes it as an informational declaration that does not create a payment obligation.

Withholding tax of 5 % for non-residents

Article 9, paragraph 2, subjects to a final withholding tax of 5% of the total amount of royalties, interest, commissions, and fees for services performed in whole or in part in Qatar, paid to non-residents for activities unrelated to a permanent establishment in Qatar. The text of Article 9 reserves the right to apply the provisions of tax treaties. The GTA adds that a non-resident may claim a refund if a tax treaty in force supports their claim. A treaty exists between France and Qatar; our page on the France-Qatar tax treaty describes it.

An expatriate employee in Doha: a typical case (fictitious profile)

Situation. Julien, a fictional profile, is an employee of a company based in Doha. He receives a salary, interest from a bank account, and sells securities he holds privately.

Issue. He wants to know which flows fall under Qatari law and which formalities remain.

Strategy. He examines each income stream in light of the GTA regulations. The processing falls under the category of remuneration excluded from the law, subject to Articles 9 and 13. Bank interest earned by an individual without taxable activity is among the exempt income. Capital gains on securities not related to a taxable activity are also among the exempt income.

Result. The legislation excludes or exempts these three flows; the implementing regulations, which set out the conditions and controls for the exemption, are not addressed here. One formality remains: the capital gains declaration must be filed within 30 days, even for an exempt sale. No figures are calculated: each individual's situation may differ, and no tax conclusions are drawn for this profile.

Residence permit

France Diplomatie (page updated on September 15, 2026) indicates that a residence permit is essential for living or working in Qatar, that it requires local sponsorship, usually from the employer, and that it is issued exclusively by the Immigration Department. Mandatory medical examinations are required. For stays longer than one month, the page requires health insurance. French citizens are exempt from visa requirements for stays of less than 90 days.

What this page does not cover

It does not address social security, local savings, or any potential wealth or inheritance tax: the cited law concerns income tax. It also does not cover the implementing regulations of the law, nor the details of the conditions for dividend exemption. Local tax matters are determined with a professional based in Qatar. French tax matters, including tax residency, the initial tax return, and the accounts to be declared, are covered in our dedicated sections.

What changes depending on your situation

• Your number of days of presence in the year and your permanent residence.
• The nature of your income: salary, business activity, real estate, interest, securities.
• Linking your assets or securities to a taxable activity.
• Your situation with regard to France, which remains to be examined separately.

The rule depends on your situation. No results are guaranteed.