On 2 February 2023, Qatar published Law No. 11 of 2022 in the Official Gazette, introducing several changes to the Income Tax Law (Law No. 24 of 2018). Some of the main changes include:
- New provisions for a minimum effective tax rate of 15% through a qualified domestic minimum top-up tax (QDMTT) for in-scope entities based on the Pillar 2 global minimum tax (GloBE) rules;
- New provisions for the taxation of certain income arising from sources outside Qatar, including income from immovable pro…