GTL Summary:

Cabinet Decision No. 39 of 2019, Article 19, offers a simplified tax option for individuals in free professions. Taxpayers practicing independent scientific, technical, or practical activities can choose to deduct a flat 30% of total income instead of documenting actual expenses. This results in paying tax on only 70% of gross income. The choice must be requested in writing and remains valid for subsequent years unless cancelled. If the Authority does not respond within 60 days, the request is deemed accepted, streamlining compliance for independent professionals.

Document Type: ERS - Executive Regulations
Law: Income Tax Law 24 of 2018
Decision Number: executive-regulations-39-article-19
Year: 2019
Country: 🇶🇦 Qatar
Official Name: Article 19
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 2 - TAX CALCULATION

Chapter 1 - Taxable Income

Article 19

A person practicing a free profession may choose to deduct thirty percent (30%) of the total income instead of all the allowed expenses and costs, and pay tax on seventy percent (70%) of the total income.

This choice is made through a written or electronic request to the Authority for the relevant year. If the Authority does not respond within sixty (60) days, the request is considered accepted.

This choice remains valid for subsequent years unless the taxpayer cancels it through a request attached to the tax return. A free profession refers to an activity practiced independently, utilizing scientific, technical, or practical knowledge and expertise.

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