GTL Summary:

Article 24 details financial penalties for diverse violations: 500 QAR daily for late returns (max 180,000 QAR) and 2% monthly for late payments. Registration violations incur a 20,000 QAR fine. Entities failing to notify contracts or maintain records face 10,000 to 30,000 QAR fines. Law 22/2024 added penalties for lacking 'physical presence' (15% of net income) and failure to provide documents (200 QAR per item). Providing incorrect information results in fines up to 50% of the unpaid tax. These penalties ensure rigorous compliance with administrative, accounting, and transparency requirements across the Qatari tax regime.

Document Type: Tax Law Article
Law: Income Tax Law 24 of 2018
Article Number: 24
Country: 🇶🇦 Qatar
Location: Section 8 - Financial Penalties and Sanctions › Chapter 1 - Financial Penalties
Order: 42
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 8 - FINANCIAL PENALTIES AND SANCTIONS

Chapter 1 - Financial Penalties

Article 24 [17]

Except for acts that constitute a crime under the provisions of Article 26 of this law, the President or their delegate may impose financial penalties in the following cases:

  1. Any taxpayer who fails to submit the return within the prescribed period according to this Law and the Regulations shall be subject to a financial penalty of five hundred riyals (500) for each day of delay, up to a maximum of one hundred eighty thousand (180,000) riyals.

  2. Any taxpayer who fails to pay the tax within the prescribed period according to this Law and the Regulations, and any natural or legal person who fails to remit the withheld tax at the source within the specified dates, shall be subject to a financial penalty of (2%) two percent of the due tax amount for each month or part of a month of delay, not exceeding the amount of the due tax.

  3. Any taxpayer who violates the registration and notification provisions stipulated in this Law and the Regulations shall be subject to a financial penalty of twenty thousand (20,000) riyals.

  4. Any taxpayer benefiting from a tax exemption who fails to submit the tax return and the required accompanying documents in accordance with the provisions of this Law and the Regulations shall be subject to a financial penalty of ten thousand (10,000) riyals.

  5. Any taxpayer who violates the provisions for submitting audited final accounts, maintaining accounting books, and retaining them as stipulated in this Law and the Regulations shall be subject to a financial penalty of thirty thousand (30,000) riyals.

  6. Except for government entities, any entity that fails to notify the Authority of contracts, agreements, and transactions it enters into in accordance with the provisions of Article 13 of this law shall be subject to a financial penalty of ten thousand (10,000) riyals.

  7. Any person who fails to withhold tax at the source in accordance with the provisions of Article 9(2) of this Law shall be subject to a financial penalty equal to the amount of tax not withheld, in addition to paying the due tax amount.

  8. Any person who violates the provisions of the decisions issued in accordance with the provisions of Article 34(2) of this Law shall be subject to a financial penalty not exceeding five hundred thousand (500,000) riyals.

  9. [Projects that do not meet the physical presence and substantial activity requirements stipulated in this Law or the Regulations shall be subject to a financial penalty of (15%) fifteen percent of their net income.] [G38]

  10. [Any taxpayer who fails to keep the required records, documents, and supporting papers in accordance with the provisions of this Law, the Executive Regulations, and relevant decisions, or fails to maintain them accurately and completely, or fails to submit them to the Authority within the specified period, or destroys them before the permitted time, shall be subject to a financial penalty of thirty thousand (30,000) Riyals. In the event of the dissolution of a company or any other entity and the failure to retain the records, documents, and supporting papers for a period of five years after dissolution, the penalty shall be imposed on its last managers or those in charge of it.

  11. Any person who fails to provide information or documents requested by the Authority within the specified period shall be subject to a financial penalty of two hundred (200) Riyals for each piece of information or document not provided, up to a maximum of seventy-two thousand (72,000) Riyals. This financial penalty shall apply whether the offender is the taxpayer himself or another person who had those documents in his possession or under his control.

  12. Any person who provides incomplete or incorrect information to the Authority shall be subject to a financial penalty of one hundred (100) Riyals for each piece of incomplete or incorrect information, up to a maximum of ten thousand (10,000) Riyals, for each registration, return, notification, or request on the basis of which the information was provided.

    If it is proven to the Authority that the incomplete or incorrect information led to the imposition of an incorrect tax, the person who provided such information shall be subject to a financial penalty of fifty percent (50%) of the tax that was not paid due to the incomplete or incorrect information.] [G39]

In applying the provisions of clauses (1) and (2) of this Article, the period of delay starts from the day following the last deadline for submitting the return and ends on the date of submitting the return or paying the tax, as the case may be.

The concerned party shall be notified of the imposed financial penalties according to what is specified in the Regulations.

Footnotes

[17](Amended by Law 2022/11)

GTL Notes

[G38]Inserted by Amending Law No. (11) of 2022.

[G39]Clauses added as per Law No. (22) of 2024. Effective from 1 January 2025.

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