Article 4 outlines extensive tax exemptions, including those for non-profit organisations, bank interest for individuals not conducting business, and public debt securities. Significant updates via Law 11/2022 exempt Qatari projects from capital gains on foreign immovable and movable property and foreign shares. It also exempts gross income of Qatari natural persons and resident legal persons wholly owned by Qataris. Partial exemptions apply to profits proportionate to Qatari ownership in resident companies. The article also covers artisanal, agricultural, and marine fishing activities, as well as navigation services based on reciprocity.