Is Qatar's DMTT qualified
Will other countries respect Qatar's DMTT?
The situation
PwC reports that the OECD recognised Qatar's IIR and DMTT as qualified.
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
Qualified status means other countries treat Qatar DMTT as creditable, so top-up paid in Qatar is not charged again abroad. PwC reports OECD recognition of Qatar's IIR and DMTT. Keep watching OECD peer review updates.
What to do
- Note qualified status.
- Pay DMTT in Qatar.
- Report correctly.
- Monitor OECD updates.
We can do this for youPillar Two scoping, DMTT and IIR readiness for groups with Qatar entities: QAR 18,000