Qatar enacts amendments to Income Tax Law

Qatar has amended certain provisions of the Income Tax Law by way of Law No. 11 of 2022 published in the Official Gazette on 2 February 2023.

The amendments relate to the scope of taxable activities, exemptions, noncompliance penalties, and powers of the General Tax Authority (GTA).

Taxpayers should assess how these amendments will impact their tax compliance obligations and potential tax liabilities in Qatar.