Qatar: Capital gains tax advantage for group restructuring transactions
Effective March 2, 2026
The Ministry of Finance of Qatar in March 2026 published Ministerial Decision No. (3) of 2026 granting a capital gains tax advantage for group restructuring transactions, effective March 2, 2026.
The decision provides an exemption from capital gains tax for resident companies and natural persons transferring assets or shares within a group, subject to specific ownership, holding period, and economic substance conditions.
Eligible transactions include mergers, demergers, in‑kind contributions, internal asset transfers, and restructurings linked to stock exchange listings.
Taxpayers must apply to the General Tax Authority to benefit, and non‑compliance may result in retroactive withdrawal of the exemption.
For more information, contact a KPMG tax professional in Qatar:
Barbara Henzen | bhenzen@kpmg.com