Start date of DMTT and IIR in Qatar
From which year do the Qatar Pillar Two rules apply?
The situation
The rules apply to fiscal years starting on or after 1 January 2025.
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
A calendar year group is in scope from fiscal year 2025. Notification and filing dates come from GTA President decisions, and no notification falls before 30 June 2026. Build the 2025 effective tax rate model now.
What to do
- Confirm FY start date.
- Model FY 2025 ETR.
- Track GTA decisions.
- Prepare notifications.
We can do this for youPillar Two scoping, DMTT and IIR readiness for groups with Qatar entities: QAR 18,000