Qatar Launches Pillar Two Registration Through Dhareeba Platform

Qatar, 19 August, 2026: Qatar’s General Tax Authority (GTA) has launched registration for the Global Minimum Tax and Domestic Minimum Top-up Tax (Pillar Two) through the Dhareeba platform, alongside a new Registration and Compliance Framework Guide.

Registration is mandatory for in-scope multinational enterprise (MNE) and joint venture (JV) groups with a Qatar Constituent Entity, JV or JV subsidiary. The rules generally apply to groups with consolidated revenue of EUR 750 million or more in at least two of the previous four fiscal years.

Each group must appoint a Designated Local Entity (DLE) in Qatar to manage registration and ongoing Pillar Two compliance. Registration is separate from existing income tax registration.

For FY 2025, initial registration must be completed within three months from the platform’s operational confirmation, meaning by 2 November 2026. From FY 2026 onward, registration is generally due within six months after the fiscal year-end.

Key ongoing obligations include annual registration renewal, Pillar Two return and payment requirements, and submission of the GloBE Information Return (GIR). The standard filing deadline is 15 months after the fiscal year-end, extended to 18 months for the transition year.

Failure to register may result in enforced registration and a QAR 20,000 penalty, while other non-compliance may attract additional administrative penalties and late-payment charges.

Affected MNE and JV groups should assess their Pillar Two obligations, identify the appropriate DLE, complete registration within the prescribed deadline, and establish appropriate governance, data collection and reporting processes.