BDO’s quarterly GCC Tax Update brings together key regulatory changes, legislative developments, and enforcement signals across all six GCC member states. Insights are compiled by our in-country specialists who advise businesses operating across the region on a daily basis.
Tax regulations across the Gulf Cooperation Council continue to evolve rapidly, and Q1 2026 has introduced several developments that regional organisations should closely monitor.
Key Q1 2026 tax updates in Qatar
- GloBE legislation enacted – introduces a 15% minimum effective tax rate on multinational enterprise profits. The Income Inclusion Rule applies to Qatar-based parent entities, effective from 1 January 2025 for groups with revenues of EUR 750 million or more.
- Direct DTA application mechanism introduced – Cabinet Decision No. 4 of 2026 enables direct application of double tax treaty benefits, removing the need to rely on post-payment refund procedures.
- Business restructuring relief effective from 1 March 2026 – taxpayers may request approval from the General Tax Authority, with implicit approval granted within 30 days where no response is issued.
Whether managing cross-border structures, assessing e-invoicing readiness, or monitoring GCC alignment with OECD Pillar Two, this update provides a consolidated regional overview in one place.