Qatar has no VAT (yet).
Qatar has not implemented Value Added Tax. The GCC-wide framework exists, but Qatar's General Tax Authority has announced no domestic VAT start date. Separate excise taxes do apply and the sweetened-drink rules changed on 6 July 2026.
Indirect taxes that do apply in Qatar
- Excise tax: tobacco, energy drinks, and special-category goods are taxed at 100%. From 6 July 2026, packaged sweetened drinks use a sugar-content model: less than 5 g per 100 ml is exempt, 5-7.99 g is QAR 0.77 per litre, and 8 g or more is QAR 1.06 per litre. Artificially sweetened drinks with no added sugar are exempt.
- Customs duty: may apply to imported goods according to their customs classification. Verify the specific product with Qatar's General Authority of Customs.
- Income tax: the general rate is 10% on taxable Qatar-source income, with ownership exemptions and special rules. See the Qatar income tax overview.
Frequently asked
Has Qatar introduced VAT?
No. Qatar's General Tax Authority states that Qatar has not applied VAT, and no domestic start date has been announced.
What rate does the GCC VAT agreement specify?
The Unified GCC VAT Agreement establishes a 5% standard framework rate. Qatar has not enacted domestic VAT, so that framework rate must not be used as a current Qatar tax rate.
Which indirect taxes apply in Qatar?
Excise tax applies to specified goods. Tobacco, energy drinks, and special-category goods are taxed at 100%. Packaged sweetened drinks use QAR-per-litre bands based on sugar content from 6 July 2026.
Do imports into Qatar attract VAT?
Qatar does not currently impose import VAT. Customs duty may still apply, so verify the product classification with Qatar's General Authority of Customs.