Monthly withholding tax on payments to non-residents and contract notifications

Every payment to a foreign supplier may carry 5 percent WHT. We review your foreign payments each month, compute the WHT, file the statement on Dhareeba and pay by the 16th, and log contract notifications so final payments are not stuck.

QAR 750Monthly

For: Any Qatar company, branch or government related payer that pays a non-resident without a Qatar PE for services, royalties, interest, commissions or technical fees, and anyone who signs contracts that must be notified to the GTA.

What we need from you

List of payments to foreign suppliers in the month
Base for WHT
Invoices and contracts
Nature of payment and where the service is used
Supplier tax card status
No WHT if the supplier has a valid Qatar tax card
Tax residency certificates of suppliers
Treaty relief claims
Contracts signed with branches or non-residents
Contract notification and retention
Bank payment dates
Month in which WHT falls due

What we discuss

Was the service used in Qatar even if done abroad?
WHT can apply to services used or benefited from in Qatar
Is the payment grossed up in the contract?
If the supplier gets the full invoice, WHT is a cost to you and the base changes
Does a tax treaty apply?
Treaty relief is normally pay and reclaim unless you are a Trusted Entity
Do you pay a temporary branch on a project?
Retention of the final payment until the NOC

What we file

Compute WHT on each payment
Invoice USD 20,000 (QAR 72,800) for consultancy used in Doha: WHT 5 percent = QAR 3,640. If grossed up: base QAR 72,800 / 0.95 = QAR 76,632, WHT QAR 3,832.
File the monthly WHT statement
Pay WHT
Notify qualifying contracts

What you get

Monthly WHT working and Dhareeba acknowledgement
Contract register with retention status

The law

Law No. 24 of 2018 on Income Tax (withholding tax): 5 percent WHT on interest, royalties, technical fees, commissions and service fees paid to non-residents with no Qatar PE; remit by the 16th of the next month Source
Law No. 24 of 2018 on Income Tax (single WHT rate): The 2018 law unified the old 5 and 7 percent WHT rates at a single 5 percent Source
Executive Regulations of Law No. 24 of 2018 (contract retention): Payer retains the final payment or 3 percent of contract value (whichever is higher) from a temporary branch until a GTA no objection certificate is shown Source
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 Source
GTA Circular 5 (Dhareeba): From 1 November 2020 all returns, WHT and contract notifications are filed on Dhareeba Source

Questions people ask

Online payment in QAR is not open yet. Send us a message and an adviser for Qatar confirms the scope and the fee before any work starts.