Qatar Ratifies Pending Tax Treaty with the UAE

Qatar published Decree No. (39) of 2026 in Issue 11 of the Official Gazette on 25 June 2026 (begins page 289), which provides for the ratification of the pending income and capital tax treaty with the United Arab Emirates. The treaty, signed 30 May 2024, is the first of its kind between the two countries.

Taxes Covered

The treaty covers Qatar income tax and covers UAE income tax and corporate income tax.

Residence

If a person other than an individual is considered resident in both Cont…