Tax return for a fully Qatari or GCC owned company (simplified or full return)
Exempt does not mean no filing. We check whether you can use the simplified return or need the full form with audited accounts, and file on Dhareeba so you avoid daily penalties.
QAR 3,000Yearly
For: Companies and permanent establishments wholly owned by Qatari or GCC nationals whose profits are exempt but which must still file on Dhareeba.
What we need from you
Commercial registration showing all shareholders
Proves 100 percent Qatari or GCC ownership
Paid up capital figure
Decides simplified or full return
Annual revenue
Decides simplified or full return
Financial statements (audited where required)
Attached to the return
Dhareeba account details
Filing
WHT statements if any non-residents were paid
WHT applies even to exempt companies
What we discuss
Is any shareholder, even indirectly, outside Qatar and the GCC?
Then part of the profit is taxable and QA-CIT-01 applies
What are your capital and revenue this year?
GTA allowed simplified returns below set thresholds
Did you pay any foreign supplier for services?
WHT duty still applies
Are earlier years filed?
Missing years keep accruing daily penalties
What we file
Test the thresholds for the simplified return
GTA 2021 announcement: simplified return if capital below QAR 1 million and revenue below QAR 5 million; otherwise full form with audited accounts. Confirm the threshold in force.
File the return
File any missing earlier years
What you get
Filed return and acknowledgement
Note on threshold position for next year
The law
- Law No. 24 of 2018 and GTA filing rules for Qatari and GCC owned entities: The share of profit owned by Qatari and GCC nationals is exempt, but the entity still files Source
- Law No. 24 of 2018 on Income Tax (tax returns): Return due within four months after the accounting period ends; GTA may extend by up to four months Source
- Art. 24, Law No. 24 of 2018 on Income Tax: Late return penalty of QAR 500 per day, capped at QAR 180,000 Source
- Executive Regulations of Law No. 24 of 2018 (audited financial statements): Audited IFRS accounts must go with the return if capital exceeds QAR 200,000, income exceeds QAR 500,000 or the head office is abroad; accounts in Arabic from 2020 Source
Questions people ask
- Fully Qatari owned company still has to file
- Simplified return thresholds for Qatari companies
- Years of missed filings by an exempt company
- Indirect foreign ownership breaks the exemption
- GCC national shareholders treated like Qatari
- Exempt company paying a foreign consultant
- Tax compliance certificate for a Qatari company
- Crossing the threshold and needing audited accounts
- Sole Qatari establishment with tiny revenue
- Exempt company and Pillar Two
Contact us to book
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.