TaxSavvyQA

Domestic only group

We only operate in Qatar but revenue is large. Are we in scope?

The situation

Purely domestic Qatar groups are outside the Pillar Two scope.

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

Pillar Two covers MNE groups only, so a group with all entities in Qatar is out of scope. If you open a foreign subsidiary or branch, the scope test must be repeated. Keep a short written analysis on file.

What to do

  1. Confirm there are no foreign entities or PEs.
  2. Record the analysis.
  3. Repeat the test yearly.
  4. Recheck on any foreign expansion.

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

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