GTL Summary:

Cabinet Decision No. 39 of 2019, Article 15, outlines the fundamental conditions for deductible depreciation of fixed assets. Assets must be owned by the taxpayer, used entirely or partially for taxable activities, and naturally decrease in value over time or through technological advancement. Depreciation calculation begins from the date of actual use or exploitation, based on the total acquisition and preparation cost. If an asset is used only partially for business, the deduction is limited to that specific portion, ensuring alignment with actual commercial utilization.

Document Type: ERS - Executive Regulations
Law: Income Tax Law 24 of 2018
Decision Number: executive-regulations-39-article-15
Year: 2019
Country: 🇶🇦 Qatar
Official Name: Article 15
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 2 - TAX CALCULATION

Chapter 1 - Taxable Income

Article 15

Subject to the conditions stipulated in Article 5(3) of these Regulations, depreciation of fixed assets is deductible if the following conditions are met:

  1. The depreciated asset must be a fixed asset according to the definition provided by the accounting standards in force in the state.

  2. The asset must be used entirely for purposes of a taxable activity. If it is partially used for a taxable activity, depreciation is deductible only to the extent of that use.

  3. The asset must be depreciable, meaning its value decreases due to use, time, or technological advancement.

  4. The asset must be owned by the taxpayer, as evidenced by ownership documents such as title deeds, contracts, etc.

  5. Depreciation is calculated from the date of actual use or exploitation based on the total cost actually incurred to acquire the asset and prepare it for use.

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