TaxSavvyQA

Treaty relief at source under the Trusted Entity regime

Can we apply the treaty rate directly instead of deducting 5 percent and the supplier claiming a refund?

The situation

From 16 March 2026, eligible Qatar payers approved as Trusted Entities can apply treaty relief at source.

The law

  • GTA Trusted Entity regime for treaty relief at source (from 16 March 2026): Approved Qatar payers can apply treaty rates at source instead of withhold and reclaim

What it means for you

Without approval, the standard method is to withhold 5 percent and let the non-resident reclaim. With approval, you assess treaty eligibility yourself and apply the lower rate, for example 0 percent where the treaty gives it. You carry the risk if eligibility was wrong.

What to do

  1. Check if you meet GTA Trusted Entity criteria.
  2. Apply to the GTA.
  3. Collect tax residency certificates from suppliers.
  4. Document your treaty checks.

We can do this for youMonthly withholding tax on payments to non-residents and contract notifications: QAR 750

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