On 27 March 2025, the Qatari Ministry of Justice published a new Law No. (22) of 2024, amending certain provisions of the Income Tax Law issued by Law No. (24) of 2018. This new law introduces an income inclusion rule and a domestic minimum top-up tax for Multinational Enterprise Groups in line with the GloBE Model Rules, also called “Pillar Two”, agreed upon by the OECD/G20 Inclusive Framework on BEPS on 14 December 2021.
In this article, our Tax Partners, Olivier Remacle and Andreas Medler, and our Tax Principal, Barbara Schwartz, describe the main provisions of the new Qatari law implementing the Pillar Two, and applicable to financial years beginning on or after 1 January 2025.