Incentives in Lusail
Recent Tax DevelopmentsIn March 2025, Qatar enacted Law No. 22 of 2024, introducing a Domestic Minimum Top-Up Tax (DMTT) and Income Inclusion Rule (IIR), effective for fiscal years beginning on or after 1 January 2025.Source: PwC Worldwide Tax Summaries
| Corporate Income Tax | 10% on foreign-owned share Source: PwC Worldwide Tax Summaries |
|---|---|
| Personal Income Tax | None Source: PwC Worldwide Tax Summaries |
| VAT | None yet; 5% anticipated under GCC framework Source: PwC Worldwide Tax Summaries |
| Recent Tax Developments | A Domestic Minimum Top-Up Tax (DMTT) is effective from 1 Jan 2025 for large multinationals; a 2.5% social/sport levy applies to listed companies. Source: PwC Worldwide Tax Summaries |