GTL Summary:

Article 3 defines the scope of income considered to be realised within Qatar. This includes gross income from local activities, contracts executed wholly or partly in the state, and income from real estate located in Qatar, including capital gains. It also encompasses income from shares in resident companies, service fees paid to associated entities, interest on local loans, and income from the exploitation of natural resources. This article establishes the 'source' principle, ensuring that all economic activity tied to the territory of Qatar is subject to the national income tax regime.

Document Type: Tax Law Article
Law: Income Tax Law 24 of 2018
Article Number: 3
Country: 🇶🇦 Qatar
Location: Section 2 - Scope of Taxation &rsaquo; Chapter 1 - Tax Liability
Order: 9
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 2 - SCOPE OF TAXATION

Chapter 1 - Tax Liability

Article 3

Income realized in the state includes:

Gross income arising from an activity conducted in the state.
Gross income arising from contracts executed wholly or partly in the state.
Gross income arising from real estate located in the state, and capital gains arising from the disposal thereof.
Gross income arising from shares or quotas of companies resident in the state or listed on its stock markets, and capital gains arising from the disposal thereof.
Fees for services paid to headquarters or branches or to associated companies.
Interest on loans obtained in the state.
Gross income arising from the exploration, extraction, or exploitation of natural resources located in the state.
Gross income subject to tax in the state based on a tax agreement, as determined by the regulation.

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