Qatar: Direct application of treaty withholding tax provisions
Under the revised rules, only entities qualifying as approved debtors may apply treaty rates.
The Qatar government amended the executive regulations of the income tax law to permit the direct application of withholding tax rates under tax treaties, subject to specified conditions.
Under the revised rules, only entities qualifying as approved debtors may apply treaty rates at source, replacing the prior refund‑based mechanism under domestic law.
The framework sets out eligibility criteria, procedural requirements, and strict conditions for non‑resident recipients to access treaty benefits.
The amendments also grant approved debtors discretion to approve or reject requests within 60 days, with no appeal available to the non‑resident recipient.
For more information, contact a KPMG tax professional in Qatar:
Barbara Henzen | bhenzen@kpmg.com