Cabinet Decision No. 39 of 2019, Article 20, places a strict limit on the deductibility of agent commissions. Foreign companies operating in Qatar can only deduct commissions paid to their local agents up to a maximum of 3% of the actual total revenue generated by the activity. This cap ensures that profit-shifting through inflated commission payments is mitigated. It mandates that any commission amount exceeding this 3% threshold is considered non-deductible for the purpose of calculating the foreign company's taxable income in the State.