Qatar Advances Pillar Two Compliance with Six New Implementing Decisions

Qatar, 24 September, 2026: Qatar’s General Tax Authority (GTA) has issued six implementing decisions to operationalise key elements of the country’s Global and Domestic Minimum Tax (Pillar Two) framework.

The decisions were issued on 10 May 2026 and published in the Official Gazette on 27 August 2026, applying to fiscal years beginning on or after 1 January 2025.

🔎 Key Developments

The six decisions cover:

• Currency conversion rules for GloBE calculations and tax liabilities.
• Simplified reporting procedures during the transitional period.
• Transitional CbCR Safe Harbour and related eligibility requirements.
• Simplified calculations for Non-Material Constituent Entities (NMCEs).
• Designated Local Entity (DLE) requirements and responsibilities.
• Registration requirements for in-scope groups.

📌 What Businesses Should Do

Multinational groups within scope should review their Qatar entity structure, DLE appointment, registration requirements, CbCR data, safe-harbour eligibility and GloBE calculation processes.

These decisions move Qatar’s Pillar Two framework from legislation toward practical compliance and reporting readiness.