Skip to main content

Qatar: Pillar Two registration service launched

General Tax Authority launched Pillar Two registration and clarified registration, filing, and reporting deadlines.

august 10, 2026

The General Tax Authority (GTA) on August 2, 2026, launched the Pillar Two registration service through the Dhareeba portal and published guidance on registration, filing, and reporting obligations.

  • In-scope multinational enterprise (MNE) groups must register by November 2, 2026.
  • Registration is group-based and required for groups with annual consolidated revenue of at least €750 million in at least two of the previous four fiscal years and that have a constituent entity, joint venture (JV), or JV subsidiary in Qatar.
  • Registration is mandatory even when no domestic minimum top-up tax (DMTT) or income inclusion rule (IIR) liability is expected, including when a group qualifies for a Transitional Safe Harbour.
  • Each MNE group and JV group must appoint a designated local entity (DLE) responsible for registration and ongoing compliance in Qatar.
  • The guidance also clarifies the role of a designated filing entity (DFE) for global anti-base erosion (GloBE) information return (GIR) filing purposes.
  • Ongoing obligations include annual registration renewal, GIR filings, and DMTT and IIR return filings.

For fiscal year 2025 transition-year filings, GIR, DMTT, and IIR returns are due by June 30, 2027.

Read an August 2026 report prepared by the KPMG member firm in Qatar

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.

KPMG. Make the Difference.


Some or all of the services described herein may not be permissible for KPMG audit clients and their affiliates or related entities.

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. KPMG LLP does not provide legal services.

The information contained herein is not intended to be “written advice concerning one or more Federal tax matters” subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230.

© 2026 KPMG LLP, a Delaware limited liability partnership, and its subsidiaries are part of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

For more detail about the structure of the KPMG global organization please visit https://home.kpmg/governance.

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.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's . Privacy Statement

An error occurred.

Job seekers

Visit our careers section or search our jobs database.

Search now!

Submit RFP

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

Submit

Office locations

View locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Learn more

Press contacts

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

Contact

Headline