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Every company registered with the General Tax Authority (GTA) files an income tax return each year, including companies that pay no tax. Filing and paying are separate duties, and the duty to file applies even where no tax is due.
The return itself is filed online on Dhareeba, the GTA’s tax portal. The figures in it come from the company’s financial statements, which in many cases must be audited before the return can be filed.
This guide covers each stage, from the deadline and the documents to filing, payment, penalties and the records to keep afterwards.
- Who files
- Every taxpayer, even if exempt
- Deadline
- 4 months after year end
- Standard rate
- 10% of taxable income
- Law checked
- 15 October 2026
The short answer
In short
- Every taxpayer files a return, even if its income is exempt (Article 11 of the Income Tax Law). This includes companies wholly owned by Qatari or GCC nationals.
- The return is due within four months of the end of the tax year, so 30 April for a 31 December year end, unless the GTA grants or announces an extension.
- Check the audit requirements against ownership, residence, size and current GTA filing guidance; a size threshold alone is not enough.
- The return is filed and paid on the Dhareeba portal. Tax is due on the day the return is filed.
Who must file a corporate income tax return
Article 11 of the Income Tax Law (Law No. 24 of 2018) requires every taxpayer to submit a return, even if it benefits from a tax exemption. Under Article 29 of the Executive Regulations, returns are filed by resident taxpayers and by non-resident companies carrying on business in Qatar through a permanent establishment, such as a branch.
In practice this includes companies with foreign shareholders, which pay tax on the share of profits attributable to those shareholders, and companies wholly owned by Qatari or GCC nationals, which are generally exempt from the tax but must still file. Branches of foreign companies and other permanent establishments in Qatar file as well, and a company with several branches in Qatar files one return covering all of them (Article 29(4)).
Companies with no activity are not excused either. In its notice of 1 January 2024, the GTA stated that companies holding a commercial registration or licence must file whether or not they carried on any actual commercial activity.
Companies in the Qatar Financial Centre are taxed under the QFC Tax Regulations and file with the QFC Tax Department, within six months of the end of their accounting period. This guide covers companies taxed by the GTA. See QFC and free zone companies for their rules.
Filing a return is not the same as paying tax
The standard rate of corporate income tax is 10% of taxable income (Article 9). Article 4 of the Law exempts the share of a resident company’s profits that belongs to Qatari nationals, and GCC nationals receive the same treatment. A company owned 51% by a Qatari partner and 49% by a foreign partner therefore pays tax only on the 49% share.
The exemption removes the tax, not the return. An exempt company that does not file its return and supporting documents is charged a QAR 10,000 penalty in addition to the daily late filing penalty, according to the GTA’s filing guide.
Companies in petroleum operations and petrochemical industries are taxed at a rate set in their agreements, of not less than 35%. They are outside the scope of this guide.
When the return is due, and how to ask for more time
The return is due within four months of the end of the tax year (Article 29 of the Executive Regulations). For most companies the tax year is the calendar year, so the deadline is 30 April of the following year.
| Point | Rule | Source |
|---|---|---|
| Normal deadline | Within 4 months of the end of the tax year (30 April for a 31 December year end) | Executive Regulations Art. 29 |
| Individual extension | Up to 4 months, on a request with acceptable reasons made at least 60 days before the deadline. No reply within 30 days means the request is refused | Executive Regulations Art. 30 |
| Tax year 2024 | General extension to 31 August 2025, announced by the GTA | GTA notice, March 2025 |
| Tax year 2025 | General extension to 30 June 2026, announced by the GTA on 22 April 2026. Petroleum and petrochemical companies kept the 30 April deadline | GTA news, 22 April 2026 |
| Tax year 2026 | Due 30 April 2027 for a 31 December year end. No extension has been announced | Executive Regulations Art. 29 |
Individual extension requests are made on Dhareeba through the return deadline extension service, with the supporting reasons attached. For a 31 December year end, the request must be in by 1 March.
Do you need audited accounts with the return?
The GTA investor guide requires mixed and foreign-owned companies to provide audited financial statements regardless of capital or income. Eligible wholly Qatari or GCC-owned resident companies have separate filing tests. Read this guidance alongside the statutory rules and confirm the position for your company before relying on an exemption.
Article 33 of the Executive Regulations lists the conditions for attaching final accounts audited by an auditor registered in Qatar. They concern capital above QAR 200,000, total income above QAR 500,000 and a head office outside Qatar, which covers branches of foreign companies whatever their size. These are statutory tests, not a complete exemption checklist.
For tax-exempt companies wholly owned by Qatari or GCC nationals, GTA Circular No. 2 of 2021 applies different limits from the 2020 tax year. If capital is QAR 1 million or more, or revenue is QAR 5 million or more, the company files a full return with audited financial statements. Below both limits, it files a simplified return with its financial statements.
These are tax rules only. Company law separately requires every limited liability company to appoint an auditor each year, whatever its size. Our article is an audit mandatory in Qatar? explains how the two sets of rules fit together.
Documents to prepare
Article 34 of the Executive Regulations sets out what the final accounts must include and the schedules that accompany them. Before starting the return, have the following ready:
- Financial statements: statement of financial position, statement of profit or loss and comprehensive income, statement of changes in equity, statement of cash flows and notes
- The auditor’s report, where audited accounts are required
- A reconciliation from accounting profit to taxable income
- A depreciation schedule and a schedule of fixed assets acquired, revalued or disposed of during the year
- A schedule of tax withheld at source (see withholding tax)
- A schedule of transactions with related parties
- The transfer pricing declaration, where it applies, which is submitted with the return
- Details of exempt income and supporting documents for income and expenses
The final accounts are signed by the taxpayer or its tax agent (Article 34(1)). The auditor’s report must confirm, among other things, that the accounts follow the applicable accounting standards.
Which return form to use on Dhareeba
Dhareeba offers several income tax return services. The most common for companies are the multiple tax rate, accrual basis return and the single tax rate, accrual basis return. Exempt Qatari or GCC-owned companies below the Circular No. 2 of 2021 limits use the simplified tax return instead.
The right form depends on how the company’s income is taxed and on its ownership. Basic details such as capital, activity, tax rate and currency are filled in from the company’s registration, so check that the registration data is correct before you start.
Step by step: filing the return on Dhareeba
The company must be registered with the GTA and hold a tax card before it can file. Registration is due within 60 days of the earliest of the licence, commercial registration or first income, and a late registration carries a QAR 20,000 penalty. Access to Dhareeba is through the National Authentication System, and only an authorised signatory linked to the company’s registration can register.
The steps below follow the GTA’s Dhareeba service pages, last updated on 18 May 2026.
- 1
Log in to Dhareeba
Sign in to dhareeba.gov.qa with the company’s account.
- 2
Open the returns menu
Choose the tax “Return/ Statement” menu, then the filing obligations panel, and select the return for the tax year.
- 3
Check the basic data
Confirm the method, capital, activity, tax rate and currency, which come from the company’s registration.
- 4
Enter the return details
Enter revenues, expenses, exempt income and adjustments. The system calculates taxable income and the tax due, and shows any approved prepayments or refunds.
- 5
Attach the documents
Under additional information, upload the financial statements, the auditor’s report where required, and the supporting schedules.
- 6
Review and declare
Check the summary, select your job title and declare that the information is accurate.
- 7
Submit and pay
Submit the return. Dhareeba issues a reference number, sends confirmation by email and text message, and offers the option to pay straight away.
A return can be saved as a draft, but drafts not submitted within 14 days of the last save are cancelled. A submitted return can later be amended through Dhareeba, subject to GTA approval.
Paying the tax due
Tax is due on the same day the return is submitted (Articles 14 and 20 of the Law). Payment is made through Dhareeba by bank transfer, debit or credit card, or direct payment, from the “Payment/Refund” section.
Tax is paid in one amount. The GTA may approve payment in instalments where a company shows financial difficulty (Article 45 of the Executive Regulations). If one instalment is missed, the remaining balance becomes due at once.
Penalties for late filing and late payment
| Breach | Penalty | Source |
|---|---|---|
| Late return | QAR 500 for each day of delay, up to QAR 180,000 | Law Art. 24(1) |
| Late payment of tax | 2% of the tax due for each month or part of a month, up to the amount of the tax | Law Art. 24(2) |
| Exempt company that does not file | QAR 10,000, in addition to QAR 500 a day up to QAR 180,000 | Law Art. 24; GTA filing guide |
| Late registration or failure to notify changes | QAR 20,000 | Law Art. 24 |
| Breach of the rules on audited accounts or books | QAR 30,000 | Law Art. 24 |
| Repeat within five years | Penalty doubled | Law Art. 29 |
Late payment is charged as a penalty of 2% a month or part of a month, not as interest, and it applies from the day after the tax was due.
Penalties can be reduced or waived, in whole or in part, where the GTA accepts the reasons (Article 25 of the Law). Requests are made through Dhareeba’s penalty reduction service. Relief is discretionary. The GTA’s 100% penalty exemption initiative ended on 31 December 2025, and no new initiative has been announced.
Records to keep after filing
Books, records and supporting documents must be kept at the place of business for ten years after the tax year they relate to, and longer while a dispute is open (Article 36 of the Executive Regulations). The required books include the general journal, general ledger and inventory book.
The GTA can review a return and issue an assessment within five years after the year in which the return was filed, so the working papers behind the return should be kept with the accounts.
What to do next
Work back from the deadline. For a 31 December year end, the financial statements and, where needed, the audit should be finished well before 30 April, and any individual extension request must be made by 1 March. Our article on preparing for your annual audit sets out the documents and legal dates.
Our corporate income tax return service, part of our tax services, covers preparing the return and its schedules and supporting you through filing on Dhareeba. If your company is not yet registered, see Dhareeba registration and tax card. To discuss your return, request a proposal.
Frequently asked questions
Do Qatari-owned companies need to file a tax return?
Yes. Article 11 of the Income Tax Law requires every taxpayer to file, even if its income is exempt. A company wholly owned by Qatari or GCC nationals usually pays no tax, but it must still file its return and supporting documents each year.
When is the corporate tax return due in Qatar?
Within four months of the end of the tax year. For a company with a 31 December year end, that is 30 April of the following year, unless the GTA grants an individual extension or announces a general one.
Can the tax return deadline be extended?
Yes. The GTA can extend it by up to four months if a request with acceptable reasons is made at least 60 days before the deadline. It also announced general extensions for the 2024 and 2025 tax years, but these are decided year by year.
Do I need to file if my company had no activity?
Yes. In its notice of 1 January 2024, the GTA stated that companies holding a commercial registration or licence must file whether or not they carried on any actual commercial activity.
Do small companies need audited accounts for the tax return?
Size alone does not decide this. The GTA investor guide requires mixed and foreign-owned companies to attach audited accounts regardless of size. It describes separate tests for eligible wholly Qatari or GCC-owned resident companies. Check ownership, residence and current filing requirements alongside the regulations before assuming a simplified return is available.
What is the corporate tax rate in Qatar?
The standard rate is 10% of taxable income. Petroleum operations and petrochemical industries are taxed at the rate in their agreements, of not less than 35%. Profits attributable to Qatari and GCC shareholders are generally exempt.
What is the penalty for filing late?
QAR 500 for each day of delay, up to QAR 180,000. Late payment adds 2% of the tax due for each month or part of a month, up to the amount of the tax. An exempt company that does not file also faces a QAR 10,000 penalty.
How do I pay corporate tax in Qatar?
Through the Dhareeba portal, by bank transfer, debit or credit card, or direct payment. Tax is due on the day the return is submitted, and Dhareeba offers the payment option when the return is filed.
Sources
Law and regulations
GTA announcements
Dhareeba services
This article is general information, not tax advice for your situation. The law, regulations and GTA pages cited were checked on 15 October 2026. Deadlines and extensions are announced by the General Tax Authority for each tax year, so check its announcements before you file.