GTA (General Tax Authority, Qatar)

Meaning

The General Tax Authority (الهيئة العامة للضرائب) administers Qatar's taxes: the income tax under Law No. 24 of 2018, charged at 10% on the share of a company's profit that belongs to foreign owners; the 5% withholding tax on certain payments to non-residents; the excise tax under Law No. 25 of 2018; and, for large multinational groups, the minimum top-up tax of Law No. 22 of 2024.

Qatar has no VAT, so the GTA's work with an ordinary business is registration, the annual income tax return, monthly withholding and, for importers and producers of excise goods, the quarterly excise return. It runs all of them through its Dhareeba portal and publishes the laws, guides and announcements, such as a deadline extension, that set out how they apply.

Also called: General Tax Authority · Qatar tax authority

Example

Al Waha Trading W.L.L., 49% foreign-owned, registers with the GTA after its commercial registration, files its income tax return on Dhareeba each spring and remits the 5% it withholds from a foreign consultant's fee by the 15th of the next month.