Global Daily Tax News, Qatar Issues Guidance On New Pillar Two Regime, (Apr 15, 2026)

Qatar's General Tax Authority has issued new English-language guidance on the implementation of the nation's Pillar Two regime, providing for minimum top-up tax levies on large multinational enterprises.

Previously enacted legislation provides for the implementation of an income inclusion rule (IIR) and a domestic minimum top-up tax (DMTT), with retroactive effect from January 1, 2025.

Based on the OECD's Global Anti-Base Erosion Model Rules (GLoBE) rules, the legislation provides for a DMTT that will ensure the application of a minimum tax rate of at least 15 percent on the profits of in-scope companies in Qatar.

The IIR, meanwhile, provides for the application of tax in Qatar on Qatar-based entities' overseas operations where that income is subject to a rate below 15 percent and that other territory does not operate a domestic minimum top-up tax.

The framework applies to groups with consolidated annual revenue of at least EUR750m in at least two of the four fiscal years immediately preceding the tested fiscal year.

The tax agency announced implementation of the regime in a February 12, 2026, statement.

The guidance discusses the scope of Qatar's framework, entity classification under the regime, excluded entities, location rules, charging mechanisms, effective tax rate and annual turnover computational rules, adjusted covered taxes, and safe harbors and exclusions.