Qatar does not impose wealth tax, inheritance/estate tax or gift tax.
C. Social security
Qatari nationals. Qatari nationals working in the private sector are subject to the Qatari social security system.
Monthly contributions are calculated on remuneration of up to QAR100,000. The following are the applicable contribution rates:
• Employer contribution: 14%
• Employee contribution: 7%
Gulf Cooperation Council (non-Qatari) nationals. Gulf Cooperation Council (GCC) (non-Qatari) nationals will continue to be subject to their home country social security system while working in Qatar based on the GCC Unified Law of Insurance Protection Extension passed by the Supreme Council of the GCC. Consequently, the home country social security rates and caps apply.
Non-GCC nationals. Qatar does not impose social security taxes on foreign nationals. However, employees are entitled to receive an end-of-service benefit upon termination of their tenure.
End-of-service benefits. Non-GCC national employees working in the private sector are entitled to an end-of-service benefit if they have completed more than one year of continuous employment. Upon termination, employees are entitled to receive the benefit consisting of 21 days’ base salary for each year below five years of service and 30 days’ base salary as from the sixth year.
D. Wage Protection System.
The Wage Protection System (WPS) is an electronic salary transfer that allows employers to pay workers’ wages through authorized banks and financial institutions in Qatar. WPS enables the authorities to create and maintain a database of wage payments in the private sector.
E. Tax treaties
Qatar has concluded double tax treaties with the following jurisdictions.
Albania Iran Poland
Algeria Ireland Portugal
Argentina
Isle of Man Romania
Armenia Italy Russian
Austria Japan Federation
Azerbaijan Jersey San Marino
Barbados Jordan Senegal
Belarus Kazakhstan Serbia
Bermuda Kenya Seychelles
Bosnia and Korea (South) Singapore Herzegovina Kyrgyzstan Slovenia
Brunei Darussalam
Latvia
South Africa
Bulgaria Lebanon Spain
China Mainland Luxembourg Sri Lanka
Dominican Malaysia Türkiye Republic Malta Ukraine
Visitors’ visas for stays of up to three months may be obtained on application by a sponsor residing in Qatar. The sponsor is an expatriate who resides and works in Qatar. This type of visa may be extended for an additional three months. Citizens and residents of GCC Member States do not require visitors’ visas. On arrival in Qatar, they are granted visas valid for up to one month.
G. Short-term work visas
A multiple-entry visa can be issued for three or six months to foreign nationals who are planning a short-duration trip to perform hands-on activity in Qatar. Entry into Qatar on a multipleentry visa requires a pre-application in Qatar. This rule applies to all nationalities. A copy of the multiple-entry visa is required on arrival at the port of entry. Multiple-entry visas may be renewed for an additional three months.
Nationals from the Qatar Visa Center (QVC) countries (Bangladesh, India, Nepal, Pakistan, the Philippines and Sri Lanka) entering Qatar on a multi-entry work visa must undergo a medical examination and biometrics registration in their respective home countries. As soon as the test results are cleared, the visa will be approved by the Ministry of Interior and the individuals can enter Qatar.
H. Work visas
Foreign nationals may work in Qatar only if they have been issued a work visa by companies resident in Qatar that are approved by the Department of Immigration at the Ministry of Interior (MOI).
Foreign nationals may work only for the company that sponsors them. A transfer of employment from one sponsor to another requires the approval of the Ministry of Labour.
Under the provisions of the Immigration Law, which became effective as of December 2016, a foreign national does not have to leave the country after the expiration of a fixed-term contract and before taking up a new contract in the state. If the foreign national leaves the country, the visa will be canceled and a new visa will be required for reentry. Foreign nationals can also change jobs before their contract ends if they obtain permission from their sponsor, the MOI, and the Ministry of Labour. However, following the adoption of Law No. 18 of 2020, issued on 30 August 2020 (amending certain provisions of Labour Law No. 14 of 2004), foreign nationals can change jobs before or after the completion of their employment contract without having to obtain a No Objection Certificate from their employer.
Employment visas are valid from one to five years and are renewable.
Application for employment visas should be made in Qatar. The application process takes approximately two to four weeks after all documents are received from a foreign national. The following documents are required from an applicant: A passport copy (valid for at least six months)
• Four passport-size photos
The QFC provides access to a one-stop-shop immigration service that includes the following:
• A fully dedicated QFC team that is available to process and assist with immigration applications
• Privileges and exemptions that are only available to QFC entities (which result in lower documentation requirements)
• A dedicated MOI specialized office at the QFC that handles only QFC entities’ applications and provides on-site eye scan, fingerprint and identification printing services
The QFC levies service charges for immigration services and administrative processing that are slightly higher than the State. Service charges and fees are published in an Immigration Service Guide found in the immigration module of the QFC Portal.