India: Income tax treaty with Qatar enters into force
Generally applies from January 1, 2026, for Qatar and April 1, 2026, for India
The India-Qatar income tax treaty (2025) entered into force on September 10, 2025.
The treaty generally applies from January 1, 2026, for Qatar and April 1, 2026, for India, replacing the 1999 treaty from those dates.
The revised treaty generally aligns with the global standards on tax transparency and strengthens anti-abuse provisions by explicitly targeting treaty-shopping and tax avoidance arrangements.
Read a November 2025 report prepared by the KPMG member firm in India
For further information, contact a KPMG tax professional in India:
Gaurav Goyal | gauravgoyal5@kpmg.com