Article 9 sets the standard corporate income tax rate at 10%. However, a higher rate of at least 35% applies to petroleum operations and petrochemical industries. A final withholding tax of 5% is imposed on royalties, interest, commissions, and service fees paid to non-residents for activities not linked to a permanent establishment in Qatar. Furthermore, if a government agreement concluded before this law does not specify a rate, 35% applies. This article balances a competitive general rate with higher levies on natural resource sectors and a clear withholding regime for cross-border payments.