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Qatar has no separate capital gains tax law. Gains on selling shares in Qatar companies, Qatar real estate and business assets are part of income under the Income Tax Law, and taxed at the same rate.
The rules come from three layers. The Law and its Executive Regulations are binding. The General Tax Authority (GTA) has also published a capital gains guide and a list of frequently asked questions, which explain how it applies the rules but state that they are not legally binding. This guide says which layer each rule comes from.
It covers what is taxable and exempt, how the gain is worked out and reported, the No Objection Certificate for share transfers, non-resident sellers and the 2026 relief for group restructurings.
- Tax rate
- 10%
- Declaration
- Within 30 days
- Who files
- The seller
- Law checked
- 16 October 2026
The short answer
In short
- Gains on Qatar real estate, on shares in companies resident in Qatar or listed on its markets, and on business assets are taxable at 10% (Income Tax Law Articles 3 and 9).
- A capital gains return is due within 30 days of the contract or the disposal, whichever comes first (Executive Regulations Article 29(2)). The GTA’s guidance says companies with the asset on their balance sheet report the gain in the annual return instead.
- The seller files and pays; seller and buyer are jointly responsible for the tax (Law Article 27). A share transfer needs a GTA No Objection Certificate (NOC) after the tax is paid.
- Exempt sellers still file, according to the GTA. A 2026 resolution can exempt qualifying group restructurings, on application and with conditions for two years.
What capital gains tax is in Qatar
The law lists capital gains inside income realised in Qatar: income from real estate in Qatar “and capital gains arising from the disposal thereof” (Law Article 3(3)), and income from shares or quotas of companies resident in Qatar or listed on its stock markets, with the gains on their disposal (Article 3(4)). The regulations add that gross income includes revenue from disposing of assets, that compensation for a damaged asset counts as a disposal, and that revaluation gains count only when realised (Regulations Article 5(1)).
The rate is 10% (Law Article 9). Assets in petroleum operations and petrochemical agreements follow the relevant agreements, at not less than 35% (Article 9(1)). For an overview of the other taxes, see taxes in Qatar for companies.
Which disposals are taxable
The most common taxable disposal is a sale of shares or quotas in a company resident in Qatar, such as a partner selling a share in an LLC (Law Article 3(4)). Listed shares on Qatar’s markets are also within the tax, subject to the investor exemption below. Real estate in Qatar is taxable too (Article 3(3)). See our page for real estate companies.
Business assets count as well, such as equipment, vehicles or buildings sold by a company (Regulations Article 5(1)). Profits from property abroad of a Qatari project are also taxable (Law Article 2 bis), unless the exemption for foreign disposals applies.
The GTA’s guidance adds its reading on three points. Only direct transfers of a Qatar company’s shares are taxed; a change of ownership higher up the chain, with no change in the Qatar company’s direct owners or commercial registration, is not. Sales to a related party, or where the ultimate owner does not change, are still taxable. Moving an activity from a GTA-registered company to an entity under a different regime, such as the Qatar Financial Centre or the Qatar Free Zones, is a disposal; see free zone and QFC companies.
Which gains are exempt
| Exemption | Condition | Source |
|---|---|---|
| Individuals’ real estate and securities | Not assets of a taxable activity; non-resident individuals should confirm their position with the GTA | Law Art. 4, clause 4; Regs Arts. 2(3), 2(11) |
| Qatari and GCC owners | Qatari individuals resident in Qatar, wholly Qatari-owned companies and the Qatari share of profits; GCC nationals treated the same | Law Art. 4; Regs Art. 2 |
| Non-Qatari investors in listed securities | Profits from trading securities and fund units listed on Qatar’s markets | Law Art. 4; Regs Art. 2(13) |
| Assets contributed in kind to a joint stock company | Shares are nominal and not disposed of for five years | Law Art. 4, clause 5; Regs Art. 2(4) |
| A Qatari project’s disposals abroad | Tax paid abroad and substance rules met | Law Art. 4, clause 6; Regs Art. 2(5) |
| Inheritances | Gains from selling an inheritance or a share in it | Promulgation Law Art. 2(4) |
The GTA’s guidance also treats personal-use assets, such as a home, a car or jewellery not used in a business, as outside the tax. Exempt does not mean no filing: see the reporting section below.
How the gain is calculated
The regulations set four rules (Regulations Article 5(2)), and each one starts from the higher of two figures. For non-depreciable assets, the gain is the price or the market value, whichever is higher, less the cost. Depreciable assets use the same higher figure less the net book value. For shares, the gain is the sale price or the fair value, whichever is higher, less the seller’s share in the capital, with supporting documents. Real estate of non-residents with no activity in Qatar is measured as the sale price or the market price, whichever is higher, less the acquisition cost.
The “whichever is higher” rule matters. A sale below market value does not reduce the gain. For example, a partner whose share in the capital is QAR 300,000 sells for QAR 450,000, while a valuation puts the fair value at QAR 480,000. The gain is QAR 480,000 less QAR 300,000, so QAR 180,000, and the tax at 10% is QAR 18,000.
The GTA’s FAQ says a valuation is needed, prescribes no single method, and accepts the market, income, net asset or cost approach. It lists minimum report contents, allows management or an external valuer to prepare it, and measures fair value at the contract or disposal date, whichever is earlier. See business valuation methods in Qatar and our business valuation page.
How it is reported, and by whom
The regulations require a capital gains return on the GTA form within 30 days of the contract date or the disposal, whichever comes first (Regulations Article 29(2)). The GTA’s guidance explains how this works in practice. Resident companies, permanent establishments and individuals with a taxable activity report gains on assets in their balance sheet in the annual return. See how to file a corporate income tax return. A standalone declaration is needed for assets of an individual that are not in a balance sheet, and for non-resident entities without a permanent establishment.
The seller files, through Dhareeba, and an unregistered seller registers first. See Dhareeba registration and the tax card and our tax card registration page. The pre-filing form comes first, with the valuation, asset and cost data, or an exemption request, and the declaration counts as submitted only once the tax is paid. Exempt sellers are not excused from this: Qatari individuals and wholly Qatari-owned entities still register and file a declaration, for reporting only. For a share sale, the documents are the target’s commercial register and articles, general assembly minutes, financial statements for the year and the three preceding years, the sale and purchase agreement and the valuation report.
Under the law, the transferor and transferee are jointly responsible for the taxes and penalties due (Law Article 27). A company that disposes of or stops an activity must also notify the GTA within 30 days, unless the income and capital gains return is filed in that time (Regulations Article 28). For closing a company, see our company liquidation page.
Selling shares in a Qatar company: the NOC step
According to the GTA’s guidance and the Dhareeba service “Request for a Non-Objection Certificate (NOC) – Change of Ownership”, a share transfer follows these steps:
- 1
Seller declares
The seller completes the pre-filing form and the capital gains declaration on Dhareeba.
- 2
Seller pays
The tax is paid. The declaration is complete only once it is settled.
- 3
Company requests the NOC
The target company applies on Dhareeba. Its returns must be filed and its obligations paid, with a bank statement if the seller is not Qatari.
- 4
Buyer and seller confirm
Both are named in the request and must be registered on Dhareeba.
- 5
Records updated
With the NOC, the change of ownership is recorded at the Ministry of Justice and the Ministry of Commerce and Industry.
The NOC is needed even when the target or the seller is exempt. Plan it into the deal timetable from the start.
Non-resident sellers and tax treaties
According to the GTA’s guidance, non-resident sellers apply the tax in the same way. Where a treaty gives the taxing right to the seller’s country, relief works by “pay and refund”: the seller files and pays in full by the due date, then claims a refund citing the treaty and attaching a tax residency certificate for the period (Regulations Article 47). See tax residency and tax treaties in Qatar. Our tax advisory service checks the treaty that applies.
The 2026 relief for group restructuring
The GTA’s laws page lists Cabinet Resolution No. 3 of 2026 on a tax incentive for capital gains from corporate restructuring. The summary below is from the GTA’s FAQ; the resolution text governs.
The relief covers asset exchanges, in-kind contributions for equity, mergers or divisions, contributions to a holding company, and restructuring for a stock exchange listing. Both parties must be resident in Qatar and subject to the Income Tax Law, and they must have been related parties under IAS 24 for at least 12 months before. There must also be 75% ownership, direct or indirect, between them or by a common parent, and a real economic purpose, not solely tax. Global minimum tax groups may qualify under extra conditions.
The conditions continue after the transaction. The parties stay related and the assets are kept for two years, and shares received for in-kind contributions stay at nominal value and are not transferred for two years. Capital increases have their own deadlines. To claim the relief, the transferor applies through the pre-filing form on Dhareeba, and the GTA has 30 days, paused while it waits for answers to its questions. If the conditions are broken, the gain may become taxable in the year of the transaction, with late-payment penalties.
The relief is not automatic. See our business restructuring page and Pillar Two in Qatar.
Penalties and disputes
A late declaration costs QAR 500 a day, up to QAR 180,000, and late payment 2% of the tax for each month or part of a month, up to the tax due (Law Article 24). An assessment can be objected to within 30 days, and the GTA has 60 days to answer (Law Articles 17 and 18). See tax audits, penalties and objections.
What to do next
Before signing a sale, check whether an exemption applies, get the valuation, put the 30 days in the diary and plan the NOC. Our tax advisory service helps you prepare the declaration and documents. Our mergers and acquisitions and due diligence pages cover the deal side, and the yearly tax health check covers asset disposals in the annual return. To discuss a transaction, request a proposal.
Frequently asked questions
What is the capital gains tax rate in Qatar?
10%, the same rate as other taxable income (Income Tax Law Article 9). Assets in petroleum operations and petrochemical agreements follow the relevant agreements, at not less than 35% (Article 9(1)).
Do I pay tax when I sell my home in Qatar?
Gains of individuals on real estate that is not an asset of a taxable activity are exempt (Law Article 4, clause 4), and the GTA’s guidance treats personal-use assets as outside the tax. Non-resident individuals should confirm their position with the GTA.
Who files the capital gains declaration on a share sale?
The seller, on Dhareeba, according to the GTA’s guidance, within 30 days of the contract or disposal, whichever comes first (Executive Regulations Article 29(2)). The transferor and transferee are jointly responsible for the tax (Law Article 27).
Our company is fully Qatari-owned. Do we still file?
Yes. According to the GTA’s capital gains guide and FAQ, exempt sellers such as Qatari individuals and wholly Qatari-owned entities still register and file a declaration, for reporting only, with no tax to pay. The NOC step still applies to share transfers.
Is a sale of the foreign parent company taxed in Qatar?
The GTA’s guidance says only direct transfers of a Qatar company’s shares are taxed. A change of ownership higher up the chain, with no change in the Qatar company’s direct owners or commercial registration, is not. The law itself has no rule on indirect transfers.
Does the 2026 restructuring relief apply automatically?
No. According to the GTA’s FAQ, the transferor applies through the pre-filing form on Dhareeba, the GTA reviews within 30 days, and the conditions must be kept for two years. If they are broken, the gain may become taxable.
Do we need a valuation report?
Yes. The GTA’s FAQ says a valuation is needed for capital gains tax, lists the minimum contents and accepts several methods. Management or an external qualified valuer may prepare it, and the GTA may reassess the value.
Sources
Laws and regulations
GTA guidance and services (not legally binding)
This article is general information, not tax or legal advice for your company. The laws, regulations and GTA guidance cited were checked on 16 October 2026; English descriptions of Arabic legal texts are our own. The GTA’s guide and FAQ are not legally binding; the law and the resolution govern.