Qatar amends provisions of Income Tax Law No. (24) of 2018 to introduce DMTT and IIR

27 March 2025|Tax Alerts, Information Reporting, Legislation & Policy, National/Federal Taxation, Global|Qatar

Qatar has published Law No. 22 of 2024 amending certain provisions of Income Tax Law No. (24) of 2018, by replacing the previous Article 34 and including an additional section implementing these provisions.
Law No. 22 of 2024 introduces a local supplementary minimum tax (Domestic Minimum Top-Up Tax) and a local Income Inclusion Rule that will apply to multinational enterprises operating in Qatar with a consolidated annual revenue amounting to or exceeding €750m in two of the last four fiscal year…

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