Qatar's General Tax Authority (GTA) has launched a dedicated registration service for the Global and Domestic Minimum Tax, known as Pillar Two, through its Dhareeba tax platform. Multinational enterprise groups within scope must complete initial registration within three months of the service going live.
The online service allows eligible groups to submit core information, identify their Ultimate Parent Entity, and designate the local entities subject to the rules. Where a group operates through more than one entity in Qatar, it must appoint a single local entity as the primary point of contact with the GTA.
The registration service follows the enactment of Law No. (22) of 2024, which established Qatar's legislative framework for the Global and Domestic Minimum Tax under the OECD/G20 Inclusive Framework. The law introduces a global minimum effective tax rate of 15% for groups with consolidated annual revenues of at least €750 million in at least two of the four fiscal years preceding the tested fiscal year.
Qatar's move aligns it with the growing number of jurisdictions that have translated the OECD's Pillar Two model rules into domestic law. Groups with Qatari operations that meet the revenue threshold should confirm whether their local entities have been correctly identified and ensure a designated filing contact is in place before the three-month registration window closes.