GTL Summary:

Article 2 Bis (4) provides a specific exemption for profits attributable to a permanent establishment (PE) through which a Qatari project conducts business in a foreign country. These profits are not subject to tax in Qatar, provided they are subject to tax in the foreign jurisdiction where the PE is located. This rule, added by Law 11/2022, acts as a mechanism to avoid double taxation on active business income earned abroad, ensuring that the Qatari state respects the taxing rights of the host country for local business operations.

Document Type: Tax Law Article
Law: Income Tax Law 24 of 2018
Article Number: 2-bis-4
Country: 🇶🇦 Qatar
Location: Section 2 - Scope of Taxation &rsaquo; Chapter 1 - Tax Liability
Order: 7
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 2 - SCOPE OF TAXATION

Chapter 1 - Tax Liability

Article 2 Bis (4) ^[8]

If a Qatari project conducts business in a foreign country through a permanent establishment there, the profits attributable to the permanent establishment are not subject to tax, provided they are subject to tax in that foreign country.

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