GTL Summary:

Article 2 Bis, introduced by Amending Law No. 11 of 2022, extends Qatar's tax reach to certain foreign-sourced income. It stipulates that income earned by a Qatari project from real estate located abroad is subject to tax. This includes income from direct use, rental, or any other form of exploitation of immovable property. Taxation applies provided the Qatari project does not operate through a permanent establishment in the foreign country where the property is situated, and provided the property is not effectively connected to such a permanent establishment, preventing double taxation conflicts.

Document Type: Tax Law Article
Law: Income Tax Law 24 of 2018
Article Number: 2-bis
Country: 🇶🇦 Qatar
Location: Section 2 - Scope of Taxation &rsaquo; Chapter 1 - Tax Liability
Order: 3
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 2 - SCOPE OF TAXATION

Chapter 1 - Tax Liability

Article 2 Bis ^[4]

Income of a Qatari project from real estate located abroad, and income resulting from the direct use, rental, or general use of immovable property in any other form, is subject to tax, taking into consideration the following:

The Qatari project benefiting from the income from the immovable property does not conduct business in the foreign country where the income-generating property is located through a permanent establishment there.
The immovable property for which the income is actually paid is not effectively connected with this permanent establishment.

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