Article 23 Bis (1), added by Law 22/2024 and effective from 1 January 2025, explicitly applies the Income Inclusion Rule (IIR) to Multinational Enterprise (MNE) Groups operating in Qatar. The IIR is a primary rule under the global minimum tax framework that allows a parent entity's jurisdiction to collect 'top-up tax' on the low-taxed income of its foreign subsidiaries. By adopting this rule, Qatar ensures that MNEs headquartered or operating within its borders are subject to the 15% minimum effective tax rate on their global profits, in accordance with the international GloBE Model Rules.
Document Type: Tax Law Article Law: Income Tax Law 24 of 2018 Article Number: 23-bis-1 Country: 🇶🇦 Qatar Location: Section 7 Bis - Global and Domestic Minimum Tax Order: 34 Last updated at: 2026-02-23 12:13:40 UTC