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May 15, 2026
The Council of Ministers,
After perusing:
- The Constitution,
- Law No. 7 of 2005 Promulgating the Qatar Financial Centre Law, and its amending Laws, Law No. 34 of 2005 on Free Zones, and its amending Laws,
- Law No. 36 of 2005 Establishing a Free Zone for Qatar Science and Technology Park, Law No. 2 of 2015 Promulgating the State Financial System Law,
- Law No. 24 of 2018 Promulgating the Income Tax Law, and its amending Laws, Law No. 13 of 2019 Establishing the Media City,
- The Emiri Decree No. 77 of 2018 Establishing the General Tax Authority,
- The Executive Regulations of the Income Tax Law Promulgated by Resolution of the Council of Ministers No. (39) of 2019,
On the proposal of the Minister of Finance, Has decided the following:
1The rules for the application of the Global and Domestic Minimum Tax, as set out in Chapter VII Bis of the referenced Income Tax Law, shall be implemented in accordance with the attached Resolution, which is issued in both Arabic and English.
2Subject to the provisions of Law No. (7) of 2019 on the Protection of the Arabic Language, the English version of the Resolution shall be relied upon for the interpretation and application of its Arabic version, if necessary.
All competent authorities, each within its jurisdiction, shall implement this Resolution. This Resolution shall enter into force upon its publication in the Official Gazette. It shall apply for the Fiscal Years beginning on or after 01/01/2025, as outlined in Article 23 (Bis 8) of the Income Tax Law.