Source: https://rivet.global/blog/qatar-companies-paying-foreign-contractors-withholding
Published: 2026-10-09 · Updated: 2026-10-09 · By William Sunjo M.

# Qatari companies paying foreign contractors: the 5 percent withholding tax and how to file

Qatar withholds tax on some payments to non-residents for work in Qatar. Which payments are covered, the 5 and 7 percent rates, and Dhareeba filing.

## Key takeaways

- Qatar withholds tax on certain payments to non-residents without a permanent establishment in Qatar, for activities carried out in Qatar.
- The rate is 5 percent on royalties and technical fees and 7 percent on interest, commissions, brokerage, director's fees and other payments for services carried out in Qatar.
- The payer remits the tax and files through the GTA's Dhareeba portal by the 16th of the following month.
- Services performed entirely outside Qatar are generally outside the withholding regime.

A Doha facilities management company hires a Dubai engineering firm to commission building systems on site in Lusail. The invoice is QAR 420,000. The Dubai firm has no permanent establishment in Qatar. Because the work was carried out in Qatar, the Doha company withholds tax, remits it and files the return through Dhareeba before the 16th of next month.

## When withholding applies

Qatar's income tax law requires withholding on certain payments to non-residents that have no permanent establishment in Qatar, when the income comes from activities in Qatar:

- 5 percent on royalties and technical fees,
- 7 percent on interest, commissions, brokerage fees, director's fees, attendance fees and payments for other services carried out wholly or partly in Qatar.

Services performed entirely outside Qatar are generally outside the regime. A design study carried out in London and delivered by email is treated differently from engineers working on site in Doha. Check the facts for each contract.

## Filing

The payer withholds the tax, remits it and files the withholding return through the General Tax Authority's Dhareeba portal by the 16th of the month following payment. The payer is liable for tax it should have withheld but did not.

## Treaties

Qatar's double taxation agreements can reduce or eliminate withholding on some payments. Obtain the provider's certificate of tax residence and follow the GTA's procedure.

## Contracts

Foreign providers often price net of Qatari tax. Agree whether the price is gross or net before signing, so the 5 or 7 percent does not become a dispute.

## Paying into Qatar: the local rail

| What | Detail |
|---|---|
| Local rail | Fawran instant payments |
| Run by | Qatar Central Bank |
| Settlement | Seconds, 24/7 |

Source: [Qatar Central Bank: Fawran](https://www.qcb.gov.qa/). Checked when this guide was last updated; the scheme's own page has the current figures.

## Where Rivet fits

Rivet does not file Qatari withholding tax. A Rivet business account accepts registered companies after verification, including Qatari companies, subject to local rules, and pays providers in 120+ countries with each payment matched to its invoice. Rivet is not a bank; regulated partner institutions hold the funds.

## Questions

### Which payments to foreign firms carry withholding tax in Qatar?

Payments to non-residents without a permanent establishment in Qatar for royalties, technical fees, interest, commissions, brokerage and other services carried out wholly or partly in Qatar.

### What are the rates?

5 percent for royalties and technical fees; 7 percent for interest, commissions, brokerage fees, director's fees, attendance fees and payments for other services carried out in Qatar.

### When is the deadline?

The tax is remitted and the return filed by the 16th day of the month after payment, through Dhareeba.

### Does a tax treaty help?

Qatar's double taxation agreements can reduce or eliminate withholding in some cases. The provider's residence certificate supports a claim.