The Qatar General Tax Authority has published guidance on the Pillar Two Global Minimum Tax, including user guides, related laws and regulations, and the following FAQS:
What laws govern Pillar Two in Qatar?
Pillar Two in Qatar is governed by Law No. 22 of 2024, which amended the Income Tax Law (No. 24 of 2018), and the Resolution of the Council of Ministers No. 2 of 2026 Issuing the Rules for the Application of the Global and Domestic Minimum Taxes ("Resolution") (jointly implementing Qa…