Qatar published Decree No. (1) of 2026 in Issue 5 of the Official Gazette on 15 March 2026 (begins page 65), which provides for the ratification of the pending income and capital tax treaty with Kuwait. The treaty, signed 1 June 2025, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Kuwaiti income taxes and Qatari income tax and corporate tax.
Residence
If a person other than an individual is considered resident in both Contracting States, the compete…