A 5% withholding tax applies to all services that are utilized or have provided benefits inside the State of Qatar, even if they were carried wholly or partially outside the state.

Withholding tax also applies to royalties, interests, commissions, technical fees, brokerage fees, and other payments for services.

Withholding tax only applies if the payment is made to non-resident individuals or companies with respect to activities to a permanent establishment (PE) in Qatar. Withholding tax is also applicable to payments made to service providers who do not hold a tax card.

In case relief from WHT is available under a double tax treaty (DTT), Qatar has a mechanism for reclaims (i.e., the payer is required to withhold and pay to the GTA). The payee will have to file a refund application to the GTA in order to avail of the relief provided under the DTT.

We will assist you in:

Preparation and submission of withholding tax (WHT) forms and statements to the General Tax Authority in compliance with article no. 9 of the Income Tax Law No.24 of 2018 and relevant regulations.

The refund process of the deducted WHT under a double tax treaty.