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.
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