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The General Tax Authority announced Sunday that it had activated the registration service for the global and domestic minimum tax framework on its Dhareeba electronic platform. Multinational enterprise groups falling within the scope must complete their initial registration within three months, according to the authority. Those groups with consolidated annual revenue of at least 750 million euros in at least two of the four preceding fiscal years are required to provide essential details including identification of the ultimate parent entity. The process also allows for designation of a single primary local entity to serve as the contact point if multiple Qatar-based operations exist within the same group.
According to the authority’s statement, the service supports submission of core group information to ensure smooth implementation of the new requirements. The framework applies across all areas of Qatar including the Qatar Financial Centre. Groups are expected to use the dedicated online portal to fulfill their obligations promptly and avoid potential compliance issues.
Qatar enacted Law No. 22 of 2024 to introduce the income inclusion rule and a domestic minimum top-up tax with effect from fiscal years beginning on or after January 1 2025, the General Tax Authority reported. A subsequent Council of Ministers resolution issued in February 2026 provided detailed rules for application of these measures, PwC’s Pillar Two Country Tracker indicated. The authority has recognised the regime as aligned with the OECD GloBE model rules and qualified under the inclusive framework standards.
The OECD has recorded commitments from more than 140 jurisdictions to the two-pillar solution aimed at addressing base erosion and profit shifting in a globalised economy, with over 60 having moved to implementation. A PwC assessment found that Qatar’s approach focuses on a qualified domestic minimum top-up tax and income inclusion rule without introducing an undertaxed payments rule at this stage. The registration launch represents a practical step in operationalising these international commitments within the national tax administration.
The General Tax Authority stated that the measures promote transparency and fairness while protecting the domestic tax base and preserving the country’s appeal for foreign investment. Earlier steps including the 2024 legislation and 2026 resolution laid the groundwork for this digital registration capability on the Dhareeba platform. Officials expect the service to facilitate accurate reporting and consistent application across in-scope multinational groups active in Qatar.
