Cabinet Decision No. 39 of 2019, Article 18, addresses the depreciation of leased assets. It stipulates that for both finance and operating leases, depreciation must be calculated in accordance with international accounting standards, while remaining subject to the general conditions found in Articles 14 to 17 of these Regulations. This ensures that the tax treatment of leased property remains consistent with global financial reporting practices while adhering to the specific rate caps and ownership requirements established by the Qatari tax authority for all fixed assets.
Document Type: ERS - Executive Regulations Law: Income Tax Law 24 of 2018 Decision Number: executive-regulations-39-article-18 Year: 2019 Country: 🇶🇦 Qatar Official Name: Article 18
Last updated at: 2026-02-23 12:13:40 UTC
SECTION 2 - TAX CALCULATION
Chapter 1 - Taxable Income
Article 18
In accordance with the provisions of Articles 14 to 17 of these Regulations[G17], the rules and controls stipulated by international accounting standards apply to the depreciation of assets under finance leases or operating leases.