Compliance and advisory services for Qatar's Income Tax Law. Manage your TP Master File, Local File, and Disclosure requirements through the Dhareeba system.
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Transfer Pricing in Qatar is governed by the General Tax Authority (GTA) under Income Tax Law No. 24 of 2018 and the Executive Regulations issued in 2019. All related party transactions must adhere to the Arm's Length Principle.
With the digital integration of the Dhareeba portal, the GTA has increased its scrutiny of cross-border and domestic transactions, making robust documentation a critical requirement for tax compliance in Doha.
Formalizes the legal requirement for related parties to trade at prices comparable to independent market rates.
Provides the specific administrative guidelines for the submission of TP reports and disclosure forms via Dhareeba.
Qatar has introduced resolutions for Global Minimum Tax (GMT) for large MNEs with revenue over EUR 750 million.
Detailed reporting for entities exceeding QAR 50 Million.
According to Circular No. 2 of 2021, taxpayers with annual revenue or total assets exceeding QAR 50 million must maintain a Master File and a Local File.
These documents must be submitted to the GTA upon request, typically within 30 days, or as part of a formal audit process.
Annual electronic filing for entities over QAR 10 Million.
Taxpayers with total annual revenue or assets exceeding QAR 10 million are required to submit a Transfer Pricing Disclosure Form along with their income tax return via Dhareeba.
The form captures data on intercompany transactions, methods used, and functional profiles of the parties involved.
Reporting for large MNEs exceeding QAR 3 Billion.
Multinational groups with a consolidated group revenue exceeding QAR 3 billion in the preceding year are required to file a CbC Report in Qatar.
Notifications must be submitted by the end of the financial year, with the final CbC report due within 12 months of the year-end.
Expert assistance for electronic TP disclosure submissions.
Local and Middle-East data analysis for arm's length ranges.
Supporting clients during GTA inquiries and disputes.
Strategic planning for Pillar Two global minimum tax compliance.
Our specialized team ensures your transactions meet GTA standards and OECD best practices.
Contact Qatar TeamFor further information on transfer pricing please contact:
Leader - Gulf Practice
Leader - Global TP
Leader - TP Policy
TP Specialist – Gulf Region