Aqid ERPWhat it applies to
Only when the payee is a non-resident and the payment is for activities not connected with a permanent establishment in Qatar.
- Royalties.
- Interest.
- Commissions.
- Fees for services performed wholly or partly in Qatar.
The rate
5 % of the gross amount, for every category above, as the GTA states it. A double-tax treaty with the supplier's country may lower the rate if the supplier proves residence there; Cabinet Decision No. 4 of 2026 adds a way for approved payers to apply the treaty rate when they pay.
| Invoice from a foreign consultant | QAR 100,000.00 |
|---|---|
| Withholding tax at 5 % | QAR 5,000.00 |
| Paid to the consultant | QAR 95,000.00 |
Paying it
The payer withholds the tax when it pays the supplier, gives the supplier a certificate of the deduction, and pays the tax to the General Tax Authority with a statement on Dhareeba before the 16th day of the following month. The Dhareeba user manual for the statement says before the 15th; filing by the 14th meets both.
A payer that does not withhold pays the tax it should have withheld and a penalty of the same amount.
How Aqid ERP handles it
Choose the withholding category on the purchase line; Aqid ERP takes the rate in force on the bill's date, pays the supplier the net, books the tax to withholding tax payable, and lists what is due to the GTA each month.