In brief
Qatar has issued six Pillar Two implementing decisions
The General Tax Authority (GTA) has issued six implementing decisions that operationalise key aspects of Qatar's Global and Domestic Minimum Tax framework. The Decisions were issued on 10 May 2026 and published in the Official Gazette on 27 August 2026. They apply to Fiscal Years starting on or after 1 January 2025.
- Decision 17 - Currency Conversion Rules
- Decision 18 - Simplified Reporting Procedures
- Decision 19 - Transitional CbCR Safe Harbour
- Decision 20 - Simplified Calculations for Non-Material Constituent Entities (NMCEs)
- Decision 21 - Appointment of a Designated Local Entity (DLE)
- Decision 22 - Registration
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Qatar Issues Key Pillar Two Implementing Decisions
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