Qatar tax alert · Pillar Two
Pillar Two in Qatar: who must register and when
The 15% minimum tax for large groups: who it catches, and what to do before registration closes on 2 November 2026.
Reviewed by the Axiom tax and advisory team · checked against official sources on 7 October 2026
Axiom Consultants & Partners · DohaQatar applies a 15% global and domestic minimum tax to multinational groups with consolidated revenue of EUR 750 million or more in at least two of the last four years. The rules come from Law No. 22 of 2024 and Council of Ministers Resolution No. 2 of 2026. In-scope groups must register on Dhareeba within three months of the GTA opening registration on 2 August 2026, so by 2 November 2026.
Is your group in scope?
Enter your group's consolidated revenue for each of the last four years, in EUR millions.
A first check only. The test uses consolidated revenue in the group's financial statements. Rule: GTA, Global Minimum Tax.
Key facts
| Item | Rule |
|---|---|
| Who is in scope | Groups with consolidated revenue of EUR 750m or more in 2 of the last 4 years |
| Minimum rate | 15% effective tax rate |
| Law | Law No. 22 of 2024; Council of Ministers Resolution No. 2 of 2026 |
| Registration | On Dhareeba, by 2 November 2026 |
Does it apply to my company?
Only if your group's consolidated revenue reached EUR 750 million in at least two of the last four years, and most Qatar businesses are nowhere near that. The ones to look at closely are Qatar subsidiaries of large foreign groups and large Qatari groups with subsidiaries abroad. Ownership does not matter here. A Qatari-owned group can be in scope.
What should in-scope groups do now?
- Confirm group revenue against the threshold for each of the last four years.
- List every Qatar entity in the group and its effective tax rate.
- Register on Dhareeba before 2 November 2026.
- Start collecting the data for the top-up tax calculation and returns.
Frequently asked questions
Is a Qatari-owned group exempt?
No. The test is group revenue, not ownership.
Does Pillar Two change the 10% corporate tax rate?
No, but in-scope groups may pay a top-up tax to reach 15%.
What is a domestic minimum top-up tax?
A tax Qatar collects locally, so that any top-up on Qatar profits is paid in Qatar rather than abroad.
Can Axiom help with registration?
Yes. We can confirm whether your group is in scope and register it on Dhareeba, and we help prepare the data.
Where are the official rules?
On the GTA's Global Minimum Tax page at gta.gov.qa.
Rules on this page were last checked against official Qatar government sources on 7 October 2026.
Not sure whether your group is in scope?
Tell us how your group is structured and our team will reply within one business day. Or email our tax team at tax@axiom.qa.