The income tax treaty between Singapore and Qatar, signed on 28 November 2006, entered into force on 5 October 2007 and applies from 1 January 2008. The treaty was concluded in the English and Arabic languages, both texts having equal authenticity. The treaty generally follows the OECD Model Convention.
Dividends are taxable only in the state of residence of the recipient.
The maximum rates of withholding tax are: