GTL Summary:

Cabinet Decision No. 39 of 2019, Article 11, lists specific taxes and costs that are non-deductible for income tax purposes. This includes income tax paid within Qatar and any taxes borne by the taxpayer outside the state. Furthermore, income tax paid on behalf of non-residents and indirect taxes that are already refundable or deductible under other laws cannot be subtracted from gross income. This article ensures that tax liabilities themselves are not used to reduce the taxable base, maintaining a clear distinction between operational costs and tax obligations.

Document Type: ERS - Executive Regulations
Law: Income Tax Law 24 of 2018
Decision Number: executive-regulations-39-article-11
Year: 2019
Country: 🇶🇦 Qatar
Official Name: Article 11
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 2 - TAX CALCULATION

Chapter 1 - Taxable Income

Article 11

The following expenses and costs are not deductible:

  1. Income tax paid by the taxpayer within the state and taxes borne by the taxpayer outside the state.

  2. Income tax borne by the taxpayer on behalf of a non-resident.

  3. Indirect taxes that are deductible or refundable according to the provisions of the governing Law.

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