Pillar Two scoping, DMTT and IIR readiness for groups with Qatar entities

We test whether your group is in scope, map Qatar entities including QFC and free zone entities, estimate the Qatar effective tax rate, and plan DMTT and IIR notifications and returns.

QAR 18,000Yearly

For: Qatar headquartered groups with foreign operations and foreign groups with Qatar entities, with consolidated revenue of EUR 750 million or more in two of the four prior years. Purely domestic groups are outside scope.

What we need from you

Group consolidated revenue for four years
Scope test
Entity list with jurisdictions
Constituent entities
Qatar entity accounts and tax paid
Effective tax rate
Tax holidays (QFZ, QFC, exempt Qatari share)
Low taxed profits
Group CbCR data
Safe harbour tests

What we discuss

Is the group in scope in two of the last four years?
EUR 750 million test
Do Qatar entities pay less than 15 percent?
Exempt Qatari share and holidays can create top-up
Who will file notifications?
GTA decision will set the deadline
Is the parent in Qatar?
IIR applies at the Qatar parent

What we file

Scope test and entity map
Example: Qatar profit QAR 100 million, covered tax QAR 6 million: ETR 6 percent; top-up 9 percent of excess profit before substance carve out
Register and notify as GTA requires

What you get

Scoping report and ETR estimate
Compliance calendar

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 Source
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 Source
Law No. 24 of 2018 on Income Tax (general rate): 10 percent tax on taxable income; 35 percent for petroleum operations 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.