GTL Summary:

The Promulgation Articles of Law No. 24 of 2018 establish the legal framework for the Qatar Income Tax Law. They mandate the application of the attached law while exempting specific entities such as governmental agencies, international organisations, and individual employment income including salaries and wages. Article 4 repeals Law No. 21 of 2009 and Law No. 17 of 2014, although existing tax exemptions remain valid until their scheduled expiry. The Law, as amended by Law No. 11 of 2022, clarifies that capital gains from inheritances are also excluded from the scope of this legislation.

Document Type: Tax Law Article
Law: Income Tax Law 24 of 2018
Article Number: 0-promulgation
Country: 🇶🇦 Qatar
Order: 0
Last updated at: 2026-02-23 12:13:40 UTC

Income Tax Law

2024 Edition

Issued by the General Tax Authority

Law No. 24 of 2018 Promulgating the Income Tax Law

We, Tamim bin Hamad Al Thani, Emir of the State of Qatar,

After perusing the Constitution and:

Law No. 21 of 2009 on Income Tax,

Law No. 17 of 2014 on Exempting the Shares of Non-Qatari Investors in the Profits of Certain Companies and Investment Funds from Income Tax,

Law No. 2 of 2015 on the State's Financial System,

Emiri Decision No. 77 of 2018 on Establishing the General Tax Authority,

The Proposal of the Minister of Finance,

The Draft Law presented by the Cabinet,

And after consulting the Shura Council,

We have decided on the following Law:

PROMULGATION ARTICLES

Article 1
Promulgation

The provisions of the attached Income Tax Law shall be applied.

Article 2
Promulgation [1]

Without prejudice to the provisions of Articles 9(2) and 13 of the attached Law, the provisions of the attached Income Tax Law shall not apply to the following:

  1. Ministries and other governmental agencies, as well as public authorities and institutions.

  2. International organizations and their offices and branches operating in the state.

    3. [*][G1]

  3. Salaries, wages, allowances, and their equivalents.

  4. [Inheritances, legacies, and capital gains resulting from the sale of an inheritance or a share therein or any right included therein.][G2]

Article 3
Promulgation

The Cabinet shall issue, based on the proposal of the Minister of Finance, the Executive Regulations of the attached Law. The Minister of Finance shall issue the necessary decisions to implement its provisions. Until these Regulations and decisions are enforced, the current Regulations and decisions in force shall continue to be applied, provided they do not conflict with the provisions of the attached Law.

Article 4
Promulgation

Law No. 21 of 2009 and Law No. 17 of 2014 referred to above are hereby repealed, along with any provision that contradicts the provisions of this Law and the attached Law. The existing tax exemptions as of the date of the enforcement of the attached Law shall continue until their specified duration expires.

Article 5
Promulgation

All competent authorities, each within its jurisdiction, shall implement this Law. It shall come into force from the date of its issuance and shall be published in the Official Gazette.

Promulgated on: 6/4/1449 H
Corresponding to: 13/12/2018 AD

Tamim bin Hamad Al-Thani
Emir of the State of Qatar

Footnotes

[1](Amended by Law 11/2022)

GTL Notes

[G1]The following paragraph was deleted, vide Amending Law No. (11) of 2022:

"Private associations and foundations, Private charitable organizations and private foundations of public interest constituted in accordance with the provisions of the laws governing each of them"

[G2]This paragraph was amended, vide Amending Law No. (11) of 2022. Prior to its amendment, it read as follows:

"Gross income from legacies and inheritances"

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