Assets are depreciated on a straight-line basis at the following rates:

Building and facilities

Buildings and other specified constructions and facilities

Prefabricated light buildings, pipelines, and refinery equipment

5%

10%

Transportation

Cargo and other passenger means of transportation, air transport

Ships, boats and rail transport

20%

10%

Intangible assets

Pre-establishment expenses

Trademarks, patents and similar items

Capitalized research and development expenses

50%

15%

20%

Machinery and equipment

Computer hardware, software, and accessories

Air Conditioners

Machinery, equipment, electrical appliances, industrial machinery, public works, and construction

Drilling tools, elevators, escalators, furniture and office equipment, other fixtures, and machinery

Gas fixture, transportation, electricity and water production, transmission, and distribution equipment

33%

25%

20%

15%

5%

Hotels, hostels, resorts, restaurants and cafes

Glass utensils

Other utensils, furniture, furnishings, décor works

Cooking and washing machines

Swimming pools and accessories thereof

50%

25%

20%

15%

The deductibility of depreciation is limited to the amount of depreciation booked in the financial statements.

Fixed assets not exceeding QAR 5000 in value are depreciated entirely during their first year.

Accelerated depreciation can be applied to machinery, plant, and equipment at one and a half times the maximum depreciation rates, provided such assets are operated over two working cycles in industrial activities. Where assets are operated over three or more working cycles, the accelerated depreciation can be claimed at twice the maximum depreciation rate.

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