GTL Summary:

Article 11 Bis, added by Law 11/2022, introduces substance requirements for entities in Qatar. Specified entities must report on minimum indicators of their core activities. An entity is deemed not to conduct core activities if it fails to submit this report, fails to meet minimum substance indicators, or lacks documentary evidence. In such cases, the General Tax Authority may refuse to issue a tax residence certificate. This provision aligns Qatar with international standards to prevent the use of shell companies for tax avoidance and ensures that tax benefits are reserved for entities with genuine local operations.

Document Type: Tax Law Article
Law: Income Tax Law 24 of 2018
Article Number: 11-bis
Country: 🇶🇦 Qatar
Location: Section 4 - Tax Obligations &rsaquo; Chapter 2 - Filing Tax Returns
Order: 18
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 4 - TAX OBLIGATIONS

Chapter 2 - Filing Tax Returns

Article 11 Bis ^[11]

An entity meeting the criteria specified by the Regulation must submit a report to the Authority on the minimum indicators of its core activities, in the manner and within the deadline specified by a decision from the Minister.

An entity shall be deemed not to conduct core activities in the state for any reported financial year in the following cases:

If it does not submit the report specified in the first Clause of this Article.
If it does not meet any of the minimum indicators of core activity specified by the Regulation.
If it does not provide the Authority, upon request, with documentary evidence of these indicators.

The Authority may refuse to issue a tax residence certificate to an entity that does not meet the minimum indicators of core activity.

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