On 2 August 2026, Qatar’s General Tax Authority (GTA) officially launched Global Pillar Two registration through the Dhareeba Tax Portal and published detailed guidance on the registration process, compliance obligations and key timelines for in-scope multinational enterprise (MNE) groups.
The development operationalises Law No. 22 of 2024, which established Qatar’s legislative framework for the Global and Domestic Minimum Tax under the OECD/G20 Inclusive Framework’s Pillar Two rules.
For businesses within scope, the immediate priority is to determine their registration requirements and prepare for the applicable compliance deadlines.
What is the Qatar Pillar Two registration deadline?
For fiscal year 2025, the transition year, in-scope MNE groups must complete their initial Pillar Two registration through the Dhareeba Tax Portal by 2 November 2026. This represents three months from the activation of the registration requirements through the portal.
For subsequent fiscal years, registration is required within six months after the end of the relevant fiscal year.
Importantly, registration is mandatory even where no top-up tax is expected to arise.
Who needs to register for Pillar Two in Qatar?
Pillar Two registration applies to MNE groups that:
- have consolidated annual revenue of EUR 750 million or more in at least two of the four fiscal years preceding the tested fiscal year
- have one or more constituent entities, joint ventures or permanent establishments located in Qatar
- meet the revenue threshold and have Intermediate Parent Entities or Partially-Owned Parent Entities located in Qatar.
Entities of in-scope MNE groups located in the Qatar Financial Centre (QFC), Qatar Free Zones Authority (QFZA), Qatar Science & Technology Park (QSTP) or Media City are also required to register.
What are Qatar’s Pillar Two charging mechanisms?
Qatar has implemented two Pillar Two charging rules.
Domestic Minimum Top-Up Tax (DMTT)
Domestic Minimum Top-Up Tax (DMTT) applies to constituent entities, joint ventures and permanent establishments of in-scope MNE groups located in Qatar.
Income Inclusion Rule (IIR)
Income Inclusion Rule (IIR) applies where:
- the Ultimate Parent Entity (UPE) meeting the applicable revenue threshold is located in Qatar
- an Intermediate Parent Entity or Partially-Owned Parent Entity is located in Qatar, subject to the applicable conditions.
What is a Designated Local Entity?
Every in-scope MNE group must appoint a Designated Local Entity (DLE) to act on behalf of the group in Qatar.
The DLE is responsible for:
- Pillar Two registration and annual renewal
- DMTT return filing
- IIR return filing, where applicable
- receiving GTA correspondence
- GIR notification and GloBE Information Return filing, where applicable.
Where an MNE group has only one constituent entity in Qatar, that entity automatically becomes the DLE.
How does Pillar Two registration through Dhareeba work?
The DLE must access the Pillar Two registration service through the Dhareeba Tax Portal and complete the online registration form.
The information required includes:
- DLE information: Tax Identification Number (TIN), tax regime, legal name and Appointment Declaration, where applicable
- Ultimate Parent Entity information: legal name, jurisdiction, TIN and fiscal year
- Constituent entity information: legal name, tax regime, TIN and IIR eligibility
- Designated Filing Entity information: where applicable, details of the entity responsible for filing the GloBE Information Return.
The DLE must also upload the required supporting documentation, including the Appointment Declaration, and submit the application for GTA review.
Following successful registration, the GTA issues a dedicated Pillar Two TIN for the group through Dhareeba. The relevant Pillar Two services are then activated, allowing the DLE to manage the DMTT return and, where applicable, the IIR return and GIR.
Does Pillar Two registration need to be renewed annually?
Yes. Every registered group must renew its Pillar Two registration annually.
The deadline is six months after the end of each fiscal year.
Annual renewal is required even where:
- no top-up tax is payable
- the Transitional CbCR Safe Harbour applies
- the group expects to fall out of scope
- there have been no changes in the group structure during the year.
The GTA guidance also provides for enforced registration where an in-scope entity does not register voluntarily.
Failure to register may result in a QAR 20,000 penalty, in addition to other penalties provided under the Pillar Two compliance framework.
Qatar Pillar Two compliance deadlines
| Compliance requirement | Deadline |
|---|---|
| Registration | Three months from portal activation for FY2025; six months after fiscal year-end thereafter |
| Annual renewal | Six months after fiscal year-end |
| DMTT return | 15 months after fiscal year-end; 18 months for the transition year |
| IIR return | 15 months after fiscal year-end; 18 months for the transition year |
| GloBE Information Return (GIR) | 15 months after fiscal year-end; 18 months for the transition year |
| Top-up tax payment | Payable together with the relevant return filing |
How BDO Qatar can help with Pillar Two
Navigating Qatar’s new Pillar Two requirements can involve complex questions around scope, registration, calculations and ongoing compliance.
BDO Qatar’s Pillar Two specialists can assist with:
- assessing whether your group falls within the DMTT and IIR provisions
- registration through the Dhareeba Tax Portal
- DMTT and IIR modelling and impact assessments
- ongoing annual Pillar Two compliance and advisory support
- calculation of DMTT and IIR in accordance with the applicable provisions
- DMTT, IIR and GIR notifications and returns
- optimising your tax position under the Pillar Two regime.
BDO specialists have experience with Pillar Two impact assessments and compliance across Europe and have also worked extensively with the Bahrain Pillar Two regime, which has been operational since January 2025, including Pillar Two analysis and compliance.
Prepare for the 2 November 2026 deadline
For MNE groups within scope for fiscal year 2025, the Qatar Pillar Two registration deadline is approaching. Contact BDO Qatar for support with Pillar Two scope analysis, DMTT and IIR impact assessment, Dhareeba registration and ongoing compliance.
Frequently asked questions about Qatar Pillar Two registration
What is the Qatar Pillar Two registration deadline for FY2025?
In-scope MNE groups must complete their initial registration through the Dhareeba Tax Portal by 2 November 2026.
Is registration required if no top-up tax is expected?
Yes. Registration is mandatory for in-scope groups even where no top-up tax is expected to arise.
Who is responsible for Pillar Two registration in Qatar?
The group’s Designated Local Entity is responsible for registration and subsequent local Pillar Two compliance. If there is only one constituent entity in Qatar, it automatically becomes the DLE.
Do QFC and free-zone entities need to register?
Entities of in-scope MNE groups located in QFC, QFZA, QSTP or Media City are also required to register.
What is the penalty for failing to register?
The guidance provides for a QAR 20,000 penalty for failure to register, alongside other potential penalties.