Withholding Tax Services
A universal 5% withholding tax applies to all services utilised, exploited, or profited in the State of Qatar, regardless of whether they are carried out entirely or partially outside the State.WHT also applies to interest, royalties, technical fees, commissions, brokerage fees, and other service charges. Certain payments are exempt from WHT under the Regulations. Dividends are exempt from WHT. Additionally, new rules have been put in place that states that some unpaid sums are “deemed” to have been paid for WHT purposes if they are not paid within a set time frame. Any natural or legal person residing in Qatar must withhold tax on sums paid to non-resident beneficiaries. WHT Form 2-1 is used to report such deductions to the General Tax Authority.
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Global Strategic Partners Union
WHT only takes effect when payments are made to non-resident persons or businesses about endeavours unrelated to a Permanent establishment (PE) in Qatar. Because residents and non-residents with a PE in Qatar are required to have a tax card, the WHT only applies in practice when payments are made to service providers who do not have a valid tax card. The company or a branch that makes the payment to its foreign supplier must withhold the tax and repay the monies withheld to the GTA by the 16th of the next month. If the corporation fails to make a payment to the GTA, the company will face penalties. All monthly WHT statements must be submitted electronically through Dhareeba.
Aside from corporate tax compliance and reporting, businesses are considered tax agents of the Qatar Tax Development and must comply with WHT responsibilities when making payments to non-residents. Our tax professionals have developed the following service options based on their extensive experience aiding clients with the management of WHT exposure. We have developed solutions in collaboration with our tax specialists who have extensive expertise in aiding clients with the management of WHT exposure.
GSPU’s Withholding TAX services
- WHT compliance
- WHT optimization strategies
- WHT advisory
- WHT refund under Double Taxation Agreements
- Prior year WHT review and filings
- Reconciliation and mediation with the QTD to resolve outstanding tax matters.
- Forms and statements for withholding tax (WHT) are prepared and submitted.
- Complying with Article 9 of Income Tax Law No. 24 of 2018 and the pertinent regulations.
- Processing the WHT deduction refund following a double taxation agreement.
Aside from corporate tax compliance and reporting, businesses are considered tax agents of the Qatar Tax Development and must comply with WHT responsibilities when making payments to non-residents. Our tax professionals have developed the following service options based on their extensive experience aiding clients with the management of WHT exposure. We have developed solutions in collaboration with our tax specialists who have extensive expertise in aiding clients with the management of WHT exposure.
Capital Gains Tax
Contract Reporting
Corporate Income Tax
CBCR
Dhareeba Services
Excise Tax
Tax Planning
Transfer Pricing
Withholding Tax Services
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