GTL Summary:

Article 36 outlines the administrative hierarchy for granting tax exemptions. The Minister of Finance can issue exemptions for up to five years, while the Cabinet must approve any exemptions exceeding that duration. The article also empowers the Cabinet to set preferential tax rates for specific sectors or regions based on their nature. Decisions on controls and procedures for granting or cancelling exemptions are issued by the Minister. This provides a structured framework for using tax policy as a tool for economic development, allowing for targeted incentives while maintaining strict executive oversight and defined time limits.

Document Type: Tax Law Article
Law: Income Tax Law 24 of 2018
Article Number: 36
Country: 🇶🇦 Qatar
Location: Section 9 - General Provisions
Order: 54
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 9 - GENERAL PROVISIONS

Article 36

The Minister, based on the President's proposal, issues a decision on the controls, provisions, and procedures for granting or canceling tax exemptions.

The exemption decision is issued by the Minister if the exemption period does not exceed five years and by the Cabinet if it exceeds that.

The Cabinet, upon the Minister's proposal, may set a preferential tax rate for certain sectors or projects due to their nature or the nature of the region in which they are established.

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