Page 56 - QBG
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Qatar’s Tax System
Tax exemptions :
Tax exemptions apply to the following:
• Profits and revenues on Public Treasury Bonds, Development Bonds and Public Corpora-
tion Bonds.
• Dividends and other income from shares that comply with conditions set out in Article 4,
Law No. 21 of the year 2009.
• Small handcraft businesses )three employees or less).
• Income of companies working in agriculture, fisheries, aerial and maritime transportation,
on condition of reciprocity.
• Qatari legal persons residing in the State.
Tax on Capital Gains
Capital gains on the disposal of real estate and/or securities derived by an individual are
exempt from Capital Gains Tax provided the asset is not part of a taxable activity
(i.e. a business).
Other Taxes
There are no more taxes as Qatar is one of a number of low taxation countries around the
world, which makes it attractive to expats (individuals and companies).
Official Sponsor 55Qatar Business Guide
2016 - 2017
