The Promulgation Articles of Law No. 24 of 2018 establish the legal framework for the Qatar Income Tax Law. They mandate the application of the attached law while exempting specific entities such as governmental agencies, international organisations, and individual employment income including salaries and wages. Article 4 repeals Law No. 21 of 2009 and Law No. 17 of 2014, although existing tax exemptions remain valid until their scheduled expiry. The Law, as amended by Law No. 11 of 2022, clarifies that capital gains from inheritances are also excluded from the scope of this legislation.