Skip to main content

Qatar: Pillar Two resolution provides rules for applying DMTT and IIR

Law No. 22 of 2024 introduced a domestic minimum top-up tax (DMTT) and income inclusion rule (IIR) for fiscal years starting on or after January 1, 2025.

Share
march 3, 2026

The Council of Ministers on February 12, 2026, published a resolution outlining detailed rules for applying the domestic minimum top-up tax (DMTT) and income inclusion rule (IIR), which were introduced by Law No. 22 of 2024 and are appliable for fiscal years starting on or after January 1, 2025.

The resolution specifies that:

  • Qatar's Pillar Two legislation is to be interpreted in alignment with the global anti-base erosion (GloBE) rules, guidance, and commentary issued by the OECD.
  • The DMTT rules in Qatar are designed to closely adhere to the OECD requirements for a qualified DMTT (QDMTT) and aim to benefit from the QDMTT safe harbor under the IIR or undertaxed profits rule (UTPR) in other jurisdictions.

Additionally, the resolution provides for a transitional country-by-country (CbC) reporting safe harbor and other GloBE exclusions and safe harbors.

Read a March 2026 report prepared by KPMG’s EU Tax Centre

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
All fields with an asterisk (*) are required.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline