February 2026 rules update

What changed in Qatar Pillar Two rules in February 2026?

The situation

On 12 February 2026, the Council of Ministers amended the Executive Regulations with detailed IIR and DMTT rules.

The law

  • Council of Ministers resolution of 12 February 2026 amending the Executive Regulations (IIR and DMTT detail): Detailed IIR and DMTT rules; notification deadlines set by GTA decision, none before 30 June 2026

What it means for you

The resolution adds detailed IIR and DMTT rules to the Executive Regulations. Notification deadlines will come from a separate GTA President decision. No notification is due before 30 June 2026.

What to do

  1. Read the amended regulations.
  2. Map changes to your model.
  3. Watch for the GTA decision.
  4. Update calendar.

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

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