GTL Summary:

Cabinet Decision No. 39 of 2019, Article 26, specifies the content and issuance of the tax card. A single card is issued per registered person, containing the taxpayer's name, address, tax number, and commercial license details. It also lists the number of branches and the start date of activity. Significantly, the Authority will not issue a tax card for income tax purposes to non-resident taxpayers who operate via a permanent establishment, distinguishing their status from resident entities. This card serves as the primary identifier for all tax-related interactions in Qatar.

Document Type: ERS - Executive Regulations
Law: Income Tax Law 24 of 2018
Decision Number: executive-regulations-39-article-26
Year: 2019
Country: 🇶🇦 Qatar
Official Name: Article 26
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 3 - TAX OBLIGATIONS

Chapter 1 - Registration and Notification

Article 26

  1. The Authority or any other government entity authorized according to clause (5) of the previous Article shall issue a single tax card to each person required to register according to the provisions of the Law and this Regulation. This card shall include the following information:

    1. The name and address of the taxpayer.

    2. The tax number.

    3. The commercial registration or license number.

    4. The number of branches.

    5. The start date of activity or income generation.

    6. The issuance and expiration dates of the tax card.

  2. The Authority shall not issue a tax card for income tax purposes to non-resident taxpayers with a permanent establishment in the state.

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