Audit and accounting for branches of foreign companies in Qatar
Thiqa Consulting provides audit for a foreign company in Qatar operating through a branch, along with the corporate income tax return, withholding tax and accounts the head office can use. We agree the scope, responsibilities and fee before work starts. Tell us about the branch and what the head office needs, and we suggest where to start.
- Audit and tax togetherThe audit and the return planned as one
- Fixed feeAgreed in writing before we start
- Head-office readyAccounts the group can use
- Clear guidanceWhat applies to the branch, and why
A traditional dhow in front of the West Bay towers in Doha
What branches of foreign companies usually deal with
A branch answers to two sets of rules: those in Qatar and those of its head office. These are the issues that come up most.
Its own tax return in Qatar
The branch files its own corporate income tax return in Qatar, separate from the head office’s filings at home.
An audit before the return
The return often needs audited accounts, so the audit has to finish before the filing deadline.
Payments abroad
Fees and service charges paid to companies outside Qatar can bring withholding tax, and need to be recorded correctly.
Two sets of reporting needs
Qatar needs local accounts and filings, while the head office wants reporting packs on its own timetable.
Charges from the head office
Management fees and shared costs from the group need clear support for the tax return.
A small local finance team
The branch often has one or two finance staff, or relies on the head office, with little local tax knowledge.
How we help a branch of a foreign company
Most branches need the same few services, in roughly this order. Start with whichever is most urgent.
- 1External auditThe yearly audit, planned so the accounts are ready for the tax return.View service
- 2Corporate income tax returnThe yearly corporate income tax return on Dhareeba, filed with the accounts.View service
- 3Withholding taxWithholding tax on payments the branch makes to companies outside Qatar.View service
- 4Transfer pricingSupport for charges between the branch, the head office and other group companies.View service
- 5IFRS advisory and conversionIFRS accounts and adjustments when the head office reports under IFRS.View service
- 6Accounting and bookkeepingBooks kept in Qatar every month, when the branch has no local accountant.View service
We agree each engagement separately. If we keep your books or prepare your accounts, a different firm must audit them. Audit work also depends on the registrations required for your company.
How a branch differs from a local company
A branch is part of the foreign company, not a separate Qatari company. For tax, it is generally treated as a permanent establishment of the foreign company, and it pays tax in Qatar on the profit it makes here.
What the branch files, and which reports the head office expects, depends on how the branch is registered and what it does. Tell us how the branch is set up and what the group needs, and we confirm what applies to you.
- Books kept in Qatar through the year
- Financial statements for the branch
- The audit, planned around the tax deadline
- The corporate income tax return on Dhareeba
How we work with a branch
- 1
A short first call
You tell us about the branch and the head office. We tell you what applies.
- 2
Fixed fee in writing
A written proposal with what we do, what we need from you and the price.
- 3
Work through the year
Books, payments abroad and group reporting kept up month by month.
- 4
Audit and return on time
The audit finished in time for the tax return, not on the last day.
Get expert advice for your business
Tell us what you need. We reply with a written proposal covering the scope, the documents we need and the timeline.
Questions branches of foreign companies ask us
Short answers. Open a question to read the answer.
Does a branch of a foreign company in Qatar need an audit?
Usually, yes. For the tax return, the General Tax Authority’s Executive Regulations require audited accounts where the company’s main office is outside Qatar, which is the case for a branch. The head office or a bank may also ask for audited accounts. Tell us how the branch is set up and we confirm what applies.
Can our group auditor abroad audit the branch?
Only an auditor registered in Qatar can. Law No. 8 of 2020 allows only auditors entered in the Ministry of Commerce and Industry’s register to practise auditing in Qatar, and the tax return needs accounts audited by an auditor registered in Qatar. The local auditor can then report to your group auditor in the format and timetable it asks for. Tell us the group’s needs and we confirm how the work can be arranged.
Can the branch use the head office’s financial year?
It can, with approval. The tax year in Qatar runs from 1 January to 31 December unless the General Tax Authority approves another accounting period, so a branch that wants to follow a different head office year end needs that approval. The return is then due within four months of the end of the approved year. We help you check the timing before anything changes.
Do charges from the head office need support for tax?
Yes. Management fees and shared costs charged by the group should be backed by agreements and a clear basis for the amount, because they affect the branch’s taxable profit. We review how the charges are calculated and documented, and tell you what is missing before the return is filed.
Can the head office keep the branch’s books abroad?
It can do the work, but the branch stays responsible. The Executive Regulations of the Income Tax Law say books and records are kept at the place of business for ten years, and allow bookkeeping to be contracted out with the taxpayer still responsible. Books may also be kept on a computer system that meets security conditions. We check whether a group system meets these rules for the branch.
Can you prepare reporting packs for the head office?
Yes. We keep the branch’s books and prepare its accounts, including under IFRS where the head office needs it, and we can prepare the reporting packs the group asks for. Tell us the format and the dates the head office uses, and we agree the work and the fee in writing before we start.
Answers checked against the General Tax Authority’s published texts and Law No. 8 of 2020 on 13 October 2026. General Tax Authority
Other industries and companies we work with
Tell us what you need. We reply with a written proposal.
You get the scope, the papers we need and the time it takes.
- 1You send your details by WhatsApp or email.
- 2We read them and ask anything we need to know.
- 3You get a written proposal: scope, papers and timing.