Income tax: rate and scope
The tax rate is 10% of the taxpayer's taxable income in the tax year (Article 9 of Income Tax Law No. 24 of 2018, with specific exceptions in the same article). It is charged on the net income of individuals or legal entities from any profit-generating commercial or professional activity. The share of profits of Qatari or GCC national natural persons residing in Qatar, and of entities wholly owned by them, is not taxed, according to the Authority's guide. Example from the guide: taxable income QAR 1,070,000 with a 49% foreign partner => tax = 10% x 49% x 1,070,000 = QAR 52,430. Reference: General Tax Authority, Law No. 24 of 2018 and the Simplified Tax Calculation guide.