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Setting up a company in Qatar is a one-off task, but the duties that follow it recur every year, and what each means depends on the structure.
A mainland limited liability company (LLC, often called a WLL) and a branch of a foreign company deal with the Ministry of Commerce and Industry (MOCI) and the General Tax Authority (GTA). A Qatar Financial Centre (QFC) company deals with the QFC Companies Registration Office (CRO) and the QFC Tax Department. A Qatar Free Zones company follows the Free Zones Authority’s own regulations.
This guide compares the recurring duties of the four structures, with the article behind each one. Where an official source does not settle a point, we say whom to ask.
- Structures compared
- 4
- Tax systems
- GTA and QFC
- Mainland tax return
- Within 4 months
- Law checked
- 16 October 2026
The short answer
In short
- Every structure keeps proper books and records and pays its staff at least monthly.
- A mainland LLC and a branch renew with MOCI and file a GTA tax return within four months of the year end, with audited accounts every year (Commercial Companies Law Article 260; Executive Regulations Article 33).
- A QFC company has its accounts audited by a QFC-approved auditor within four months, files them with the CRO, delivers an annual return and files its QFC tax return within six months.
- A Qatar Free Zones company appoints an auditor and holds its annual general assembly within four months; its tax position rests on Article 7 of the Free Zones Law. Checked on 16 October 2026.
Four structures, two tax systems
A mainland LLC and a branch of a foreign company are both registered with MOCI under the Commercial Companies Law (Law No. 11 of 2015) and the Commercial Register Law (Law No. 25 of 2005), and both are taxed by the GTA under the Income Tax Law, through the Dhareeba portal.
The other two structures sit outside that system. A QFC company is registered with the CRO under the QFC Companies Regulations 2005 and taxed by the QFC Tax Department under the QFC Tax Regulations, not through Dhareeba. A Qatar Free Zones company is registered with the Qatar Free Zones Authority (QFZA) under its Companies Regulations, and its tax position is set by Law No. 34 of 2005 on Free Zones.
Choosing a route and the setup steps are covered in how to set up a company in Qatar. The taxes the GTA collects are summarised in taxes in Qatar for companies.
Obligations by structure at a glance
| Duty | Mainland LLC | Branch of a foreign company | QFC LLC | Qatar Free Zones company |
|---|---|---|---|---|
| Registration renewal | Apply in the 30 days before the CR expires (Commercial Register Law Art. 5) | Same; a government-contract branch renews for the contract term (Law No. 1 of 2019 Art. 5) | Check with the QFC | Check with the QFZA |
| Accounts | Managers prepare them within two months of year end (CCL Art. 251) | Books as a trader (Commercial Law Arts. 12, 15) | In English under IFRS, UK GAAP or US GAAP (QFC Companies Regulations Art. 82) | Under international standards (QFZA Companies Regulations Art. 44) |
| Audit | Every year, no size exemption (CCL Art. 260) | No company-law rule; audited accounts needed for tax every year (Regs Art. 33) | Every year, within four months (Art. 82) | Every year (Arts. 47, 48) |
| Who may audit | An auditor registered in Qatar | An auditor registered in Qatar (Regs Art. 33) | A QFC-approved auditor on the CRO register (Art. 85) | Appointed by the shareholders (Art. 47) |
| Tax registration | GTA, within 60 days (Regs Art. 25) | GTA, within 60 days (Regs Art. 25) | QFC Tax Department, after the licence | Check with the QFZA and the GTA |
| Tax return | Within four months (Regs Art. 29) | Within four months (Regs Art. 29) | Within six months (QFC Tax Regulations Art. 111) | Check with the QFZA and the GTA |
| Tax rate | 10%, with Qatari and GCC shares exempt (ITL Arts. 4, 9) | 10% on profit attributable to Qatar (ITL Art. 9) | 10% on local source profits (QFC Tax Regulations Art. 9) | Free Zones Law Art. 7 |
| Records kept | 10 years (Regs Art. 36; Commercial Law Art. 28) | 10 years (Regs Art. 36) | At least 6 years (Art. 80; Tax Rule 6.2) | Statements 10 years (Art. 46) |
| Ownership registers | Registers of basic information, beneficial owners and partners, a person resident in Qatar responsible for them, and a beneficial owner declaration with each CR application or renewal (Law 20/2019 Art. 45; Law 1/2020 Art. 4) | Check MOCI’s current requirement | Registers of members and beneficial owners (Art. 44; Rule 8A) | Check with the QFZA |
| Annual return | None found | None found | To the CRO by the return date (Arts. 47, 48) | Check with the QFZA |
| Payroll | Monthly through WPS (Labour Law Art. 66) | Monthly through WPS (Labour Law Art. 66) | At least monthly, with a pay statement (QFC Employment Regulations Art. 26) | At least Labour Law rights (Free Zones Law) |
For calendar dates, see the Qatar compliance calendar 2027. For who must be audited by company type, see is an audit mandatory in Qatar.
Mainland LLC: what recurs every year
An LLC has one to 50 partners (Commercial Companies Law Article 228). Its yearly cycle is:
- 1
Renew the commercial registration
Apply in the 30 days before expiry (Commercial Register Law Article 5). MOCI also asks for licences to be renewed on time.
- 2
Prepare the accounts
The managers prepare the balance sheet, profit and loss account and a report within two months of the year end (Commercial Companies Law Article 251).
- 3
Hold the general assembly
The partners meet within four months of the year end (Article 250) and appoint the auditor, as every LLC must each year (Articles 253(5) and 260).
- 4
Send the accounts out
Within a further month, the accounts and the auditor’s report go to the Ministry and each partner (Article 251).
- 5
Transfer to the legal reserve
Ten per cent of net profit goes to the legal reserve each year until it reaches half the capital (Article 262).
- 6
File the tax return
Every taxpayer files, even if exempt (Income Tax Law Article 11), within four months of the year end; an extension can be requested at least 60 days before (Executive Regulations Articles 29 and 30). See the corporate income tax return.
Audited accounts from an auditor registered in Qatar go with the return where capital exceeds QAR 200,000 or income exceeds QAR 500,000 (Executive Regulations Article 33). Small companies wholly owned by Qatari or GCC nationals may use the simplified return under GTA Circular No. 2 of 2021; is an audit mandatory in Qatar explains the tests.
Tax withheld on payments to non-residents is remitted before the 16th of the following month (Article 24; see withholding tax in Qatar), and changes such as ownership or address are notified to the GTA within 30 days (Article 27). Check with MOCI what ownership information it asks for at renewal.
Branch of a foreign company: same tax calendar, different legal basis
The Commercial Companies Law has no auditor rule for branches of foreign companies. The tax rules fill the gap.
A branch’s main office is outside Qatar, so audited accounts go with its tax return every year, whatever its size (Executive Regulations Article 33). The branch is taxed at 10% on the profit attributable to it in Qatar (Income Tax Law Article 9) and files within four months like a resident. As for registration, a foreign company performing a government contract works through a branch entered in the commercial register, renewed for the contract term (Law No. 1 of 2019, Article 5).
Head office charges, withholding on payments to the head office and closing a branch are covered in running a branch of a foreign company. Our page on foreign company branches describes how we help.
QFC company: CRO filings and the QFC tax return
A QFC company has its accounts audited and laid before the members within four months of the year end, then filed with the CRO within 21 days of that meeting (QFC Companies Regulations Article 82). The auditor must be approved by the QFC Authority and on the CRO’s register; the directors appoint for the first year, and the annual general meeting after that (Articles 85 and 86). An annual return is also delivered to the CRO, made up to the return date, which is the anniversary of incorporation (Articles 47 and 48).
The company keeps a register of beneficial owners, updates it within 15 days of a change, and reports annually when the CRO directs (QFC Authority General Rule 8A). Its tax return is due within six months of the period end, with the tax due the next day (QFC Tax Regulations Articles 111 and 140).
Payments made to persons registered with the QFC are not subject to GTA withholding tax (Executive Regulations Article 23). The full cycle is in QFC companies: audit, accounts and tax filing; to check an auditor’s registration, see how to choose an auditor in Qatar.
Qatar Free Zones company: audit yes, tax position by law
Under the QFZA Companies Regulations, the shareholders appoint one or more auditors at the first general assembly, and the annual general assembly appoints them each year after that (Articles 47 and 48). The assembly meets within four months of the year end, and the audited statements are kept for ten years (Articles 33 and 44 to 46). A branch in the free zone keeps proper accounting records; its originating company prepares the financial statements (Article 54).
On tax, Article 7 of Law No. 34 of 2005 provides that the Free Zone will not be subject to the Income Tax Law or other laws imposing direct or indirect taxes for twenty years, renewable by decision of the Council of Ministers. Confirm with the Free Zones Authority and the GTA whether your company must register on Dhareeba, and from when the twenty years run for you.
Our page on QFC and free zone companies covers the accounting side.
What applies whatever the structure
Checklist for every structure
- Keep books that show the position at any time (Commercial Law Articles 21 and 22; QFC Companies Regulations Article 79).
- Keep ownership and director information current, and notify changes on time.
- Keep the auditor independent of the people who keep the books (Executive Regulations Article 34(4); Law No. 8 of 2020, Article 27).
A WPS breach on the mainland can lead to prison of up to one year, a fine of QAR 2,000 to 10,000, or both (Labour Law Article 145 bis). For how to organise the books, see bookkeeping for SMEs in Qatar; for GTA registration and change notices, see Dhareeba registration and the tax card.
What to do next
List the duties that apply to your structure and put the coming year’s dates in one diary. Our pages for start-ups and SMEs may also help.
Our bookkeeping service helps keep the records each structure requires, and our corporate income tax return service helps you prepare the GTA return. To discuss your needs, request a proposal.
Frequently asked questions
Does a QFC company file its tax return on Dhareeba?
No. A QFC company registers with the QFC Tax Department through the QFC Client Portal and files its return there within six months of the end of the accounting period (QFC Tax Regulations Articles 109 and 111).
Is a free zone company in Qatar tax free?
Article 7 of Law No. 34 of 2005 provides that the Free Zone is not subject to the Income Tax Law for twenty years, renewable by the Council of Ministers. Confirm the filing position with the Free Zones Authority and the GTA. It still appoints an auditor each year (QFZA Companies Regulations Article 47).
Does a small branch of a foreign company need audited accounts?
Yes, for tax. A branch’s main office is outside Qatar, so audited accounts from an auditor registered in Qatar go with its tax return every year, whatever its size (Executive Regulations Article 33). Company law itself has no branch audit rule.
How long must company records be kept in Qatar?
On the mainland, 10 years for tax (Executive Regulations Article 36) and 10 years from closing for the Commercial Law books (Article 28). A QFC company keeps records for at least six years (QFC Companies Regulations Article 80). A free zone company keeps its financial statements for 10 years (Article 46).
Which structure has the most filings each year?
A QFC LLC files with two bodies: the CRO receives its audited accounts, annual return and, when directed, a beneficial owner report; the QFC Tax Department receives its return. A mainland LLC sends accounts to MOCI and files with the GTA.
Do we need an auditor in the first year?
Yes. A mainland LLC appoints an auditor every year (Commercial Companies Law Article 260). In a QFC LLC the directors appoint the auditor for the first financial year (QFC Companies Regulations Article 86). A free zone company appoints one at its first general assembly (QFZA Companies Regulations Article 47).
Do the WPS salary rules apply to every structure?
Mainland employers, including branches, pay wages at least monthly through the Wage Protection System (Labour Law Article 66). QFC employers pay at least monthly with an itemised pay statement (QFC Employment Regulations Article 26). Check with the QFC or the Free Zones Authority whether WPS also applies.
Sources
Mainland laws
- Law No. 11 of 2015, Commercial Companies Law (Al Meezan)
- Law No. 25 of 2005 on the Commercial Register (Al Meezan)
- Law No. 27 of 2006, Commercial Law (Al Meezan)
- Income Tax Law and Executive Regulations, 2024 edition (General Tax Authority)
- GTA Circular No. 2 of 2021 (General Tax Authority)
- Law No. 14 of 2004, Labour Law (Al Meezan)
- Law No. 20 of 2019 on Combating Money Laundering and Terrorism Financing (Al Meezan)
- Law No. 1 of 2020 on the Unified Economic Register (Al Meezan)
- Law No. 1 of 2019 on Non-Qatari Capital Investment (Al Meezan)
- Local investor information and obligations (Ministry of Commerce and Industry)
QFC and Qatar Free Zones
- QFC Companies Regulations 2005 (QFC rulebook)
- QFC Authority General Rule 8A, ultimate beneficial ownership (QFC rulebook)
- QFC Tax Regulations (QFC rulebook)
- QFC Tax Rules (QFC rulebook)
- QFC Employment Regulations (QFC rulebook)
- Post-registration compliance (Qatar Financial Centre)
- Register for QFC tax (Qatar Financial Centre)
- Law No. 34 of 2005 on Free Zones, as amended (Qatar Free Zones Authority)
- Qatar Free Zones Companies Regulations
This article is general information, not legal or tax advice for your company. The laws, regulations and official pages cited were checked on 16 October 2026; English descriptions of Arabic legal texts are our own. QFC and Qatar Free Zones rules change separately from mainland law: confirm the current position with the relevant authority.