Setting up a company in Qatar

01Five routes into Qatar

Qatar has five routes. Each has its own regulator, set out in the table.

• Since 14 September 2026 the MOCI runs Companies House. It is meant to unify registration and licensing and to hold the official registers for the QFC, QFZA, QSTP and Media City Qatar. Its announced mandate includes tax and immigration services.
• A foreign company can open a branch in Qatar for the duration of a contract with the State or a state-owned company. A foreign branch of this kind is subject to a retention of the higher of 3% of contract value (less supplies and work performed abroad) or the final contract payment. The retention stays until the General Tax Authority issues a no-objection letter.
• The QFC, QFZA, QSTP and Media City regimes accept only eligible business types.
• In the Qatar Free Zones, at Ras Bufontas and Umm Alhoul, an entity cannot own real estate. It leases offices, buildings or land.

02Foreign ownership

Under Law No. 1 of 2019, State regime, a non-Qatari can own up to 100% of a company in a sector that the law has not closed. Majority or sole foreign ownership needs approval from the MOCI. Entities in the QFC, QFZA, QSTP and Media City Qatar can be 100% foreign-owned without that approval.

• The rules below are those of Law No. 1 of 2019, State regime. They include the 51% rule, the 49% cap in listed companies and the closed sectors.
• Law No. 1 of 2019 came into force on 24 February 2019 and replaced Law No. 13 of 2000.
• Applications go through Invest Qatar. The application includes a business plan showing added value and knowledge transfer.
• The MOCI decides within 15 days of a complete application. Silence counts as refusal.
• A refused applicant can complain to the Minister within 15 days. The Minister has 30 days to answer and the Minister's decision is final.
• Without MOCI approval a Qatari partner must hold at least 51%.
• In companies listed on the Qatar Exchange, foreign ownership is capped at 49%. A higher share needs a recommendation from the Minister of Commerce and Industry and approval from the Council of Ministers.
• Banks and insurance companies are closed to foreign investment unless the Council of Ministers exempts them. The Council of Ministers can also close further sectors.
• Commercial agencies are closed. The agent must be a Qatari person or a wholly Qatari-owned company.
• Entities licensed by Qatar Petroleum (now QatarEnergy) for petroleum operations and oil, gas and petrochemical investments fall outside the law.

Property

• Real estate ownership by non-Qataris is allowed only in designated areas or case by case.
• Cabinet Decision No. 21 of 2026 (June 2026) added the Simaisma Resort and Beach Project to the permitted areas.

Concealment

Law No. 3 of 2023 makes it a crime to conceal or circumvent foreign ownership restrictions.

03Legal forms and capital

The table gives the legal forms under the Commercial Companies Law No. 11 of 2015, State regime. A limited liability company has no minimum capital and one shareholder is enough.

• The law was amended by Law No. 8 of 2021, issued on 29 July 2021.
• The law also provides general partnerships, simple limited partnerships, partnerships limited by shares and unincorporated joint ventures. Each has two or more members.
• Under Commercial Companies Law No. 11 of 2015, State regime, an LLC has no more than 50 partners (Article 228) and sets aside 10% of annual net profit as a statutory reserve (Article 262).
• The private shareholding minimum is in Article 205 and the public shareholding minimum is in Article 65.
• Law No. 8 of 2021 defines a holding company as an LLC or joint stock company that owns more than 50% of its controlled subsidiaries.

QFC

• The permitted forms are an LLC, a QFC partnership, other permitted forms incorporated in Qatar and branches.
• A single-family office in the QFC needs at least USD 5 million of investable or liquid assets.

QSTP

• A QSTP LLC has no minimum capital but needs enough capital for its objects.

04Licences and authorities

In the State regime the MOCI issues the commercial registration and the commercial permit through its Single Window portal. The table names the issuer for each other regime. Since 14 September 2026 Companies House, run by the MOCI, is meant to unify registration and licensing for the QFC, QFZA, QSTP and Media City Qatar.

• Annual licence fees: MOCI from QAR 500 a year. QFC QAR 1,800 a year. Media City Qatar QAR 1,800 a year.
• Onshore, a commercial permit for stated activities is required on top of registration. Some activities need a further regulatory permit.
• Companies House, run by the MOCI since 14 September 2026, is meant to unify registration and licensing for the QFC, QFZA, QSTP and Media City Qatar.

05Steps, timing and fees

The State regime route runs through the MOCI Single Window portal in ten steps. The MOCI states a set-up time of two days.

State regime steps

1. Reserve the trade name. This is the first MOCI step.
2. Confirm that the activity is open to foreign ownership under Law No. 1 of 2019 (section 02).
3. Prepare the documents: the establishment application, the parent company documents, a power of attorney for the local representative, passport copies, proof of identity for the general manager, a beneficial owner declaration, a business plan and owners' consent letters. All documents must be attested and translated into Arabic.
4. Submit the application on the portal.
5. Sign the memorandum of association digitally on the portal or at an appointment.
6. Receive the commercial registration and commercial permit. Some activities also need a regulatory permit.
7. Receive the establishment card and the tax card. Both are issued in the same Single Window transaction.
8. Pay the fees electronically.
9. Open a bank account (section 07).
10. Obtain visas and residence permits. The timings here are those of the State regime route. A new business visa takes five working days. Employee residence permits take five to seven working days. Non-Qatari hires also need a Ministry of Labour work permit.

Timing and fees by regime

• State regime: the MOCI states a set-up time of two days and a set-up cost of about QAR 2,200 for a comprehensive licence on the Single Window. The licence fee is at least QAR 500 a year.
• QFC: the application fee is QAR 1,800 and the annual licence fee is QAR 1,800. QFC entities must give Senior Executive Function residency details and professional indemnity insurance evidence within three months of registration.
• Media City Qatar: QAR 1,800 for set-up and QAR 1,800 for the annual licence.
• QFC, QFZA, QSTP and Media City Qatar: from 14 September 2026 Companies House is meant to unify registration and licensing.

06Free zones and special zones

Ras Bufontas, Umm Alhoul, the QFC, QSTP and Media City Qatar each have their own licence and tax treatment.

• QFZA disputes fall under the Qatar International Court and Dispute Resolution Centre (QICDRC) by agreement between the court and the QFZA.
• Customs duty applies to free zone goods sold into the Qatari market.
• The minimum top-up tax described on the Tax page covers entities in the QFC, QFZA, QSTP and Media City Qatar.

07Bank accounts

The MOCI and the Qatar Central Bank allow a company to open a bank account directly after the commercial registration is issued. Opening an account is free of charge.

• Each bank sets its own deposit requirement. No official minimum capital deposit applies to an LLC.
• State regime documents listed by QNB for a corporate account: the commercial registration, in Arabic, and proof of the company name in English as registered with the MOCI. The articles of association with any amendments. The commercial licence, the tax card and the establishment card. Copies of ID or passport for all non-Qatari partners and authorised signatories. A mandate letter or board resolution setting the authority of each signatory.
• For non-resident and non-Qatari applicants the bank also asks for a tax residency self-certification form and FATCA forms. All forms are signed in the presence of a bank representative.
• State regime: wages must be paid in QAR into accounts at Qatari financial institutions under the Wage Protection System.
• The MOCI requires a beneficial owner declaration with the registration application (section 08).

08Reporting duties

Accounts follow IFRS and financial statements are filed in Arabic. Audited statements go with the tax return when capital, income or head office location meet the stated tests.

Accounts and records

• Accounts follow IFRS. The tax year is the calendar year unless the GTA approves another.
• Records must be kept in Qatar for ten years.
• Since 1 January 2020 financial statements are filed in Arabic.
• Audited statements are required with the tax return if capital exceeds QAR 200,000, total income exceeds QAR 500,000 or the head office is outside Qatar.
• Under Commercial Companies Law No. 11 of 2015, State regime, an LLC sets aside 10% of net profit each year as a statutory reserve (Article 262).

Tax registration and returns

• A tax card application is made within 30 days of commencing activities or of registration in the MOCI Commercial Register. For onshore companies the tax card is issued with the commercial registration on the MOCI Single Window.
• Failure to register with the GTA or to keep the tax card valid carries a penalty of QAR 20,000 (Income Tax Law, Article 24(3)).
• In the State regime the corporate return is due four months after year end through Dhareeba. Dhareeba filing has been mandatory since 1 November 2020. QFC returns are due within six months.
• Specified entities must notify the GTA of contracts and dealings within the limits and deadlines in the Executive Regulations, through Dhareeba. Failure carries a penalty of QAR 10,000 (Article 24(6)).
• Failure to submit final audited accounts or keep records carries a penalty of QAR 30,000 (Article 24(5)).
• Withholding statements are filed monthly through Dhareeba.
• Ministry of Finance Decision No. 20 of 2021 applies from 4 November 2021. It requires qualifying entities in specified activities to show economic substance to use a preferential regime.

Beneficial owners

• State regime: a beneficial owner is a natural person who directly or indirectly owns or controls at least 20% of the share capital or voting rights, or who controls the entity in another way. Applicants for a new, renewed or amended commercial registration file a beneficial owner disclosure with the MOCI Unified Economic Register within 10 days of the application and report changes.
• Listed companies and their controlled subsidiaries, state-owned entities, foreign branches and joint ventures under Article 53 of the Commercial Companies Law are exempt.
• The MOCI can suspend managers or the business for up to one year or revoke the registration for breaches. The MOCI has enforced the rules since 18 April 2021 under Law No. 1 of 2020 and Council of Ministers Decision No. 12 of 2020.
• QFC: QFC entities give beneficial owner information at application and file an annual beneficial owner report on the registration anniversary.

Exchange of information

• Qatar has a FATCA Model 1B agreement with the US (2015). The Common Reporting Standard agreement was signed on 10 November 2017 with reporting from 2018.
• The GTA runs an Advance Tax Ruling Service. Its first phase covers income tax, withholding tax, excise tax, permanent establishment status and Pillar Two.

09Incentives and support programmes

Nine programmes support or reduce the cost of investment. Each has its own qualifying test.