TaxSavvyQA

Data needed for Qatar ETR

What data do we need to compute our Qatar effective tax rate?

The situation

Pillar Two uses financial accounts profit and covered taxes, following OECD rules.

The law

  • Law No. 22 of 2024 amending Law No. 24 of 2018 (global minimum tax): IIR and DMTT at 15 percent for MNE groups with EUR 750 million revenue in two of the four prior years, for years from 1 January 2025

What it means for you

You need entity level financial accounts profit, current and deferred tax, payroll costs and tangible asset values for the substance carve out. Group consolidation data is the starting point. Collecting it early avoids last minute estimates.

What to do

  1. Collect entity accounts.
  2. Collect current and deferred tax data.
  3. Collect payroll and tangible asset values.
  4. Run the ETR model.

We can do this for youPillar Two scoping, DMTT and IIR readiness for groups with Qatar entities: QAR 18,000

Related