TL;DR — the key facts
What you need to know
Foreign-owned businesses in Qatar pay 10% corporate income tax on net profits derived in Qatar. Qatari and GCC-national owned businesses are generally exempt. Returns are due within 4 months of financial year-end.
Since Qatar has no VAT, invoices do not require a VAT number or VAT line. However, all businesses must display their Tax Card number on commercial invoices, and certain regulated sectors have additional requirements.
Timeline
2018
Qatar began drafting a VAT law — not enacted as of 2026.
Tax and invoicing compliance
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No. Qatar is the largest GCC economy without a VAT law in force as of 2026. A draft VAT law has been circulated but no enactment date has been set. Businesses do not charge or collect VAT.
Foreign-owned businesses pay 10% corporate income tax on Qatar-sourced profits. Qatari and GCC-national owned companies are generally exempt. There is no personal income tax in Qatar.
A Tax Card is issued by Qatar's General Tax Authority (GTA) to all registered businesses. It includes your Tax Card number, which should appear on commercial invoices and official documents. Even VAT-exempt businesses need a Tax Card.
Qatar does not mandate a VAT line on invoices since there is no VAT. Standard commercial invoices should include seller name, address, and Tax Card number; buyer details; invoice number and date; description of goods or services; and total amount.
