Cabinet Decision No. 39 of 2019, Article 21, details the application of withholding tax (WHT) in Qatar. A 5% WHT applies to services performed or consumed within the state. It specifies that payments are deemed made after 12 months of entitlement. Exclusions include reinsurance, shipping, and specific interest on bank deposits or state bonds. Notably, interest paid by a permanent establishment to its head office is also exempt. This article provides a clear framework for when entities must withhold tax on payments to non-residents for services and interest.