Qatar tax alert · Withholding tax
Withholding tax in Qatar: the 5% rate explained
What to deduct when you pay a supplier abroad, when to pay it and how treaty relief works since March 2026.
Reviewed by the Axiom tax and advisory team · checked against official sources on 7 October 2026
Axiom Consultants & Partners · DohaWhen a business in Qatar pays a non-resident for services, royalties, technical fees, interest, commissions or brokerage, it must withhold a flat 5% and pay it to the GTA. The tax is declared on Dhareeba and paid before the 16th day of the following month. Dividends are not subject to withholding tax, and payments to suppliers with a Qatar tax card or a QFC licence are outside it.
Work out the withholding tax on a payment
Type in the invoice amount. The tool shows what to hold back and the date it has to reach the GTA.
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Key facts
| Payment to a non-resident | Withholding tax |
|---|---|
| Services used in Qatar | 5% |
| Royalties and technical fees | 5% |
| Interest | 5% |
| Commissions and brokerage | 5% |
| Dividends | Not subject to withholding tax |
| Supplier with a Qatar tax card or QFC licence | Not subject to withholding tax |
| Due date | Before the 16th day of the following month, on Dhareeba |
Who must withhold?
You must withhold if you are a company or permanent establishment in Qatar and you make one of these payments to a non-resident without a permanent establishment in Qatar. The responsibility sits with you as the payer, not with the supplier. If you don't withhold, the GTA can collect the tax and penalties from you.
How do I work it out?
Multiply the gross payment by 5%. Say you owe a foreign consultant a QAR 300,000 technical fee: you withhold QAR 15,000 for the GTA and pay the consultant QAR 285,000. The calculator on this page does the sum for you.
Can a tax treaty reduce it?
Yes, often. Qatar has tax treaties with many countries, but the normal route is "pay and reclaim": you still withhold 5%, and the supplier claims a refund afterwards. Since March 2026, eligible payers approved by the GTA as Trusted Entities can apply the treaty rate at source instead. Not every payer can do this. It is open to government entities, financial institutions and companies listed on the Qatar Stock Exchange that meet the GTA's thresholds.
Do I need to tell the GTA about the contract?
Yes. Contracts with non-residents that have no permanent establishment in Qatar must be notified to the GTA within 30 days, whatever their value.
Frequently asked questions
Is withholding tax due on goods bought from abroad?
No. It applies to services, royalties, interest and similar payments, not to buying goods.
Who pays it, the supplier or me?
You deduct it from the payment and pay it to the GTA.
What if I already paid the supplier in full?
You are still liable for the tax, so you may have to gross the payment up and bear the tax yourself.
Is it due on payments to a supplier elsewhere in the GCC?
Yes, if the supplier is not resident in Qatar, unless a treaty says otherwise.
How often is it filed?
Monthly, on Dhareeba.
Rules on this page were last checked against official Qatar government sources on 7 October 2026.
Let our team check your withholding
Tell us who you pay abroad and for what. Our team replies within one business day. Or email our tax team at tax@axiom.qa.