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The Ultimate Resource Guide to Help You Succeed in New Business Setup In Qatar
  • Article, Qatar

The Ultimate Resource Guide to Help You Succeed in New Business Setup In Qatar

Overview

Qatar formally called the State of Qatar. The capital is Doha. It is a sovereign Arab emirate, placed Western Asia. Qatar has the world’s third biggest characteristic gas saves and oil holds. Qatar has one of the quickest developing economies on the planet. To achieve better profits of investor it has adopted open market policy. It is essential to note that foreign direct investment is promoted and foreign entities are welcomed in Qatar to help grow the economy. In addition, there are various incentives available to attract foreign capital including tax breaks and exemptions from customs duty. The Qatar Investment Authority is established by the government for the purposes of company registration and company formation in Qatar. This article follows details involved during company setup in Qatar.

Company Registration & Company Formation in Qatar

  • With specific special cases, Qatar’s foreign investment law limits foreign ownership of local entities to 49% of the entity’s capital for a company setup
  • An LLC company formation in Qatar is the most commonly used business entity
  • Foreign investment is not allowed in commercial agencies and real estate
  • The representative company formation in Qatar is 100% foreign owned and controlled, it is not allowed to make direct sales in Qatar. Such an office will only engaged in activities such as promoting the business of the parent company and market research

Company Registration & Company Formation in Qatar

  • With specific special cases, Qatar’s foreign investment law limits foreign ownership of local entities to 49% of the entity’s capital for a company setup
  • An LLC company formation in Qatar is the most commonly used business entity
  • Foreign investment is not allowed in commercial agencies and real estate
  • The representative company formation in Qatar is 100% foreign owned and controlled, it is not allowed to make direct sales in Qatar. Such an office will only engaged in activities such as promoting the business of the parent company and market research

Accounting & Tax

  • The corporate income tax rate has been cut to a flat rate of 10%.There is no personal income tax in Qatar
  • Qatar has 33 Agreements for the Avoidance of Double Taxation

Timeframe for Incorporation2 weeks

Type Limited Liability Company (WLL)
Under Qatar law, foreigners can own 100%
Share Capital QR 200,000
Directors One
Shareholders Two
Memorandum & Article of Association Yes
Can the entity hire expatriate staff in Qatar Yes
Qatar Resident Secretary Required Yes
Statutory audit required Yes
How long to open Corporate Bank Account? 2 weeks
Annual Return Must be filed
Annual Tax Must be filed
Access to Qatar double tax treaties Yes

Government Links

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How to Start a Business in Qatar as a Foreigner
  • Article, Qatar

How to Start a Business in Qatar as a Foreigner?

Qatar National Vision 2030, a development plan launched in 2008 spearheaded the country’s economic diversification in non-oil sectors and brought in many changes in foreign investment policies and procedures over the years. Company formation in Qatar is mainly attractive to foreign investors due to the country’s rich economy, world-class infrastructure and one of the lowest corporate tax rates.

The Al Ula agreement reached on January 5 at the Gulf Cooperation Council (GCC)’s 41st summit removing economic and diplomatic blockade on Qatar by other GCC nations including Saudi Arabia, the United Arab Emirates (UAE), Bahrain and Egypt is also positive news for foreign investors.

Who can start a business in Qatar?

As a foreign investor, you can only start doing business in Qatar if you have a minimum authorized share capital of USD 55,000 and at least one local Qatari partner. Private LLC companies are the most common business setups with the foreign investor owning a maximum of 49 per cent shareholding while the rest 51 per cent is held by the Qatari partner, usually a professional passive Qatari shareholder. Though restricted, the Ministry of Business and Trade may approve 100 per cent foreign ownership on a case to case basis and in certain specific sectors e.g. agriculture, health, education, tourism, IT, entertainment etc.

What are the company structures available in Qatar?

The business structures available in Qatar are as under

  • Sole Proprietorship Company
  • General Partnership Company
  • Shareholding Company
  • International Engineering Consultancy Office(IECO)
  • Simple Partnership Company
  • Limited Liability Company
  • Branch Office
  • Representative Office
 

If you don’t want a Qatari shareholder or don’t want to make any big investment either, you can enter into an agency agreement with a professional agent or distributor.

How to set up an e-commerce business in Qatar?

Qatar being a rich country with a high level of disposable income of its citizens, e-commerce business having only 20 per cent penetration can provide huge business opportunities to foreign investors. The internet penetration is almost 100 per cent with high-speed internet availability.

Moreover, you don’t necessarily require a permanent residence to be a partner in an online business and can even start an online business while on a business visa. The first thing you need to do is getting your business registered with the Ministry of Commerce and Industry (MOCI), the Qatar Financial Centre (QFC) or Qatar Science and Technology Park (QSTP).

Why Qatar Free Zones (QFZ) and How to Register a Free Zone Company?

Qatar Free Zone Authority (QFZA), Qatar Science & Technology Park (QSTP) and Qatar Financial Center (QFC) are the three regulatory bodies entrusted with the overall administration, management and control of QFZ.

Free zone Company formation in Qatar is fast and straightforward and provides foreign investors with several benefits including 100 per cent foreign company ownership, zero corporate income tax, no personal income tax, 100 per cent import and export duties tax exemption, entire repatriation of capital and profits and no foreign currency restrictions.

What is the procedure to set up a Limited Liability Company (LLC) in Qatar?

The most common form of business structure, LLC set up in Qatar involves the following steps

  • Acceptance of Proposal
  • Name approval and documents submission e.g. AOA etc.
  • Apply for Tax Card and issuance of company stamp
  • Application for computer card on receipt of trade license
  • Ministry of labour registration and visa quota requirement submission for employees
  • Registration with Chamber of Commerce
  • Notarization at the Ministry of Justice for commercial registration
  • Application for Trade License and Municipality inspection
  • Corporate bank account opening, making an initial deposit
  • Providing documents for office space
 

How to set up a Branch Office in Qatar?

A branch office can have 100 per cent ownership and is not regarded as a separate legal entity and a permanent establishment. It is only permitted if you have a legal contract to perform a state project and needs to be authorised by the Ministry of Economy and Commerce and fully taxable. The process for setting up a branch office is almost similar to those required for LLC with an additional requirement of permanent tax card application within a month from the receipt of commercial registration.

How is the Taxation for businesses in Qatar?

Companies with 100 per cent foreign ownership including those with partial shareholding are levied with a flat rate of 10 per cent income tax on the profits generated through business activities. This corporate tax rate is lower than compared to many other countries in the world.

Payments made to non-resident entities without any permanent establishment in Qatar attract withholding tax for the companies at a 5 per cent unified rate and includes interest, royalties, technical fees, commissions, brokerage fees etc.

Companies owned by Qatari and GCC nationals are tax-exempt but need to file tax and audited financial statements if the capital exceeds QAR 2 million.

Private associations and foundations; non-profit organizations; salaries, wages, and allowances; gross income from legacies and inheritances are free of tax too.

How to Employ staff when setting up a business in Qatar?

The hiring of employees can start only after you set up your business and receive your computer card. Approval from the Ministry of Labor and Ministry of Interior is mandatory for foreign employees before signing local employment contracts. All such employees must provide an attested copy of their degree certificate to the Ministry of Labor.

Why engage Support Services when starting up a business in Qatar?

Many business consulting firms can offer you help in your journey as an investor in Qatar by providing legal support and even finding professional Qatari partners for your company.

A business consultant can also organize office spaces for you through real estate brokers and as there is an increasing trend for coworking spaces in Qatar, your consultant with a local base can help you find one for huge cost savings.

Accounting services in Qatar can also be a great source of help in automating and managing your accounts, eliminating the need for internal accountants and accounting infrastructure, preparing financial statements on time, providing cost-saving suggestions and ensuring timely compliance with the regulatory requirements.

Conclusion

Although highly rewarding, a new business set up in Qatar is often complex with lots of regulatory requirements and complications. As financial risks may not be completely overruled, it is advised that you outsource accounting and taxation services in Qatar. Engaging a professional PRO services company with a local presence and knowledge of the society, culture and economy of Qatar can go a long way to help you cross over the initial bumps and achieve a successful business enterprise.

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Qatar Announces New Executive Regulations Regarding the Income Tax Law
  • Newsletter, Qatar

Qatar Announces New Executive Regulations Regarding the Income Tax Law

Key highlights and next steps

Qatar has made an announcement about the Ministerial Decision No. 39 of 2019 issuing the Executive Regulations to the Income Tax Law (Law No. 24 of 2018). These Regulations were issued in the Official Gazette on December 11, 2019 and will be applicable with immediate effect and the earlier Executive Regulations are now annulled. The Regulations aim on revolutionizing the local tax administration regime to be in alignment with Qatar’s global taxation commitments to bring greater transparency and also to encourage growth of foreign direct investment (FDI) in tandem with Qatar Vision 2030.

Main highlights and key changes:

Corporate Income Tax
  • Supplementary guidelines on Permanent Establishments (PEs) comprising clear reference to a six-month (183 days) limit for service PEs and also project PEs.
  • Taxability of various subsidiaries of companies that are listed on the Qatar stock market to the size of non-Qatari shareholding in the listed parent company. Companies conducting “Petroleum Operations” and working in the Petrochemical industry would stay fully taxable, if the company is fully or partially owned by the State of Qatar, be it directly or indirectly.
  • Tax losses, if any, could be carried over for up to five years, in contrast to three years in the previous regulations.
  • New Tax depreciation rates have been announced recommending a Straight Line method in place of the Written Down Value method which was mentioned in the earlier regulations.
  • Amendments to the timeline for tax registration – 60 days now instead of 30 days. There is also a recommendation to use the new digital Tax Administration System.
  • The scope of field inspections has been defined and also the approach that the General Tax Authority would adopt while assessing tax returns.

Capital Gains Tax
  • Precise guidance on how to apply Capital Gains Tax on the sale of shares especially in Qatari resident companies by a non-resident corporate body.

Withholding Tax
  • Amendments to the “wholly or partly” rule when testing performance to evaluate the applicability of Withholding Tax (WHT). The services that are used in Qatar or conducted for
    the advantage of Qatar are considered as locally-sourced, irrespective of the place of performance and as a rule, will be subject to WHT.
  • Amendments to the rule on when a WHT payment would be due and who would be subject to registration obligation as WHT agent.Theamounts that are subject to WHT would now be considered as paid within a period of 12 months from the payment due date (only exception will be for Ministries and other Government agencies or public foundations).
  • Addition of other detailed guidelines about WHT refund claim depending on application of double tax treaty.

Transfer Pricing
  • The requirements for Transfer Pricing applicable for taxpayers have been announced along with new and updated reporting requirements that will be applicable from the tax year ending on December 31, 2019.
  • The requirements for Transfer Pricing comprise four tiers of compliance: (i) Transfer Pricing Form or Questionnaire which is be submitted with the Tax Return, (ii) Masterfile, (iii) Local file
    and (iv) Country by Country requirements or reporting (this has been already introduced in 2018-2019).
  • The Regulation takes a reference from International Accounting Standards and the Organisation for Economic Co-operation and Development (OECD) Transfer Pricing Guidelines (for instance, it takes a reference on the definition of an Associated Enterprise).
  • Additional guidance are expected to be issued in due course to explain some key areas and this would include an Advance Pricing Agreement program that would be available to the taxpayers who are involved in some complex or material transactions.

The above-mentioned are among the many amendments that are going to reshape the current tax landscape of the State of Qatar.


Points which are still unclear

Some areas of the Regulations that are still not clear are:

  • Exemptions in some specific scenarios that are applicable to legal entities which are partly owned by Qatari nationals.
  • Some practical challenges that are related to the method of calculation of share of profits which are attributable to non-Qatari shareholders in the specific subsidiaries of the listed entities.

The way forward

The announcement of the four tier documentation approach in Qatar is expected to increase the compliance burden on all the taxpayers who are operating in this region. Global Multinational Entities might feel some comfort because the OECD Transfer Pricing Guidelines are referred to in the Regulations. The initiation of Advanced Pricing Agreements would also aid big Multinational Entities to gain certainty in times to come.

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An update on GCC Employment and Immigration Law
  • Newsletter, Oman, Qatar, Saudi Arabia, U.A.E

An update on GCC Employment and Immigration Law

Here are some recent updates about employment and immigration law in various GCC countries.

United Arab Emirates (UAE)

The DIFC Authority has recently suggested a new mandatory DIFC Employer Workplace Savings scheme (“Savings Scheme”) that is designed to substitute the current end-of-service gratuity (“Gratuity”) regime. Coming in effect from 1 January 2020, as per the proposal all DIFC entities would now not accrue Gratuity but would have to contribute to the Savings Scheme that the employer would have to fund on a monthly basis. This Scheme would be based in the DIFC and operated and run by the trustees appointed by the DIFC. Now, all the DIFC employers and employees need to participate in the Savings Scheme only except if an employer works out a qualifying system of their own.


Kingdom of Saudi Arabia (KSA)

KSA’s Consultative Assembly has just approved a new draft law controlling the means, circumstances and terms under which residency visa or permits would be issued for highly-skilled professionals and wealthy foreigners without, the requirement for a sponsor or employer. The specific terms and circumstances under which this residence permit would operate has yet to be announced. Some reports say that all the eligible global nationals would be able to get a residence permit for up to one-year (which would be renewable) or applicable for an unlimited time duration, along with other qualifying conditions such as proof of sufficient financial resources, possessing a clear criminal record and having medical fitness. The qualifying residence permit holders can also sponsor visitor visas for their family and relatives, employment visas for their domestic workers, and they can also own property and travel around without restrictions to and from the KSA, among other advantages.


Oman

The Ministry of Manpower has extended the current six month ban (again for the same period) on expat workers working in the construction and cleaning sectors.

Additionally, the Ministry has further established that the following professions would only be taken by Omanis in the private sector: Administration Director, Assistant General Manager, Human Resources Director, Training Director, Personnel Director, Public Relations Director, Follow-up Director, Assistant Manager, and all administrative and clerical jobs. Those expats who are currently working in any of the aforementioned roles will be allowed to continue in these roles until the end of their existing residency visas; however, they will not be able to renew them.

This change shows that the Ministry is curtailing the historic expatriate dependency by various employers in the private sector and enhance the flow of Omani citizens into the private sector workforce.


Qatar

As per the Qatar work and residency permit procedure, citizens from Pakistan, Sri Lanka, Bangladesh, India, Nepal, Indonesia, Tunisia, and the Philippines (the “Designated Nationals”) were supposed to complete the post-arrival immigration formalities (such as biometrics, medical examination, signing the employment contract and then residence permit issuance) in Qatar. But, as per the recent amendments introduced in Qatar, the Designated Nationals will have to get their medical examination and biometrics done at the Qatar Visa Centers located in their respective nations before the Ministry of Labour in Qatar would issue them a work visa that allows them to enter the country and file for residency permit. As of now, this process is valid for all the Designated Nationals except for those from Nepal, Tunisia, Indonesia and the Philippines who would soon be covered under this new rule.

Qatar is the first GCC country to propose permanent residency status to its foreign nationals, but that is subject to some qualifying conditions. The Ministry is now accepting applications for permanent residency – almost up to 100 every year – as the new regime is now fully in force.

The Qatar government has introduced a new law that relaxes the exit permit requirement that was imposed on foreign employees (under the Qatari federal labour law) as a compulsory pre-condition to leaving the country, be it on a temporary or permanent basis. This new law then came into force on 28 October 2018. As per the head of the ILO’s Project Office in Doha, this law would be abolished for all the categories of foreign citizens by 2019 end. During this interim period, the individuals was have been currently exempted from the remit of the Qatar Labour Law still need to get an exit permit to go out of Qatar (requiring the sponsor’s permission) till the exit permit rule is abolished wholesale. This modification to cover all employee categories is a welcome move and would facilitate a more flexible and fluid workforce.


Conclusion

The speed of amendments in immigration and employment law throughout the GCC has been intensifying and seems to remain as a major growth facilitator as the GCC economies drive forward their agendas for diversification and foresights for the short and longer-term. We are committed to continue monitoring these amendments and updates and keep you posted on any developments

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Tax Structure in the GCC
  • Article, Bahrain, Oman, Qatar, U.A.E

Tax Structure in the GCC

The Gulf Co-operation Council (‘GCC’) region is undoubtedly a very attractive jurisdiction for global investments mainly because of its favorable tax regimes. As per GCC’s diversification strategy and to decrease reliance on revenue from hydrocarbons, GCC nations have devoted to launch new indirect taxes and some other taxation reforms. But the developing GCC tax regimes throw up a challenge to all the foreign investors wanting to set up their presence in the GCC, or acquire a business, sell, or divest in the GCC.

In this article, we are going to give you an overview of the key taxes in the GCC.

Taxes in the GCC Region – An Overview

  1. Corporate Tax

Corporate tax is a direct tax that is levied on a company’s taxable profits. People not residing in the GCC nation could be subject to corporate income tax or may be withholding tax as per the local rules in the particular GCC country. The non-residents doing business in a GCC country having a permanent setup are subjected to corporate income tax; however, non-residents earning taxable income in that GCC country could be subject to the withholding tax.

Some GCC countries like the UAE and Bahrain enforce only corporate tax on businesses operating in the oil and gas field and foreign bank branches. In the KSA, Kuwait, and Qatar, corporate tax is applicable on the profit share that is attributable to the non-GCC shareholders of the domestic entity.

  1. Withholding Tax

Withholding tax is that tax, which is deducted at source on the specific payments done by a resident in the GCC nation to someone outside of that nation. Varying rates are applicable depending on what kind of payments is made. Bahrain and UAE do not impose this tax, but other GCC nations impose withholding taxes if a resident pays interest or dividends and royalties to a non-resident.

  1. Zakat

Zakat is a type of Islamic tax that has been only enforced in some GCC nations like the KSA and Kuwait as of now. In the KSA, Zakat is mandatory on the shareholders of local companies who could be Saudi or GCC nationals. This tax is to be paid by the local company and is applicable at the rate of 2.5% dependant on the higher of the adjusted net profits or the Zakat base that is attributable to the shareholders who could be Saudi or GCC citizens.

  1. VAT

A type of consumption tax that is imposed on goods and services supply and is charged typically on the value which gets added on each stage of the supply chain. The GCC countries implement this tax at a 5% standard rate. Every GCC nation can enact their own VAT legislation which will be based on some common principles. Till date, KSA and the UAE have implemented VAT on 1 January 2018. Then, Bahrain went on to implement VAT on 1 January 2019. While doing transaction planning, companies should evaluate the VAT effect of the asset transfer carefully and check if such VAT treatment is applicable on the transaction.

  1. Excise Tax

Known as the ‘sin tax’, excise tax is a type of indirect tax that is levied on particular goods that could be detrimental to health or environment. Till date, the KSA, the UAE, Qatar and Bahrain have implemented this tax on tobacco products at 100%, carbonated drinks at 50%, and energy drinks at 100%.

  1. Customs Duty

The GCC nations follow a unified customs duty regime and this duty is imposed basically at the first point when the goods are entering in the GCC. Imported goods are subjected to customs duty at the rate of 5% of the total cost, freight (‘CIF’) invoice value and insurance. But, some goods could be subject to customs duty at a much higher rate, while some other goods, are totally exempt.

  1. Transfer Taxes and Stamp Duty on Real Estate

Stamp duty is imposed in Oman and Bahrain on transferring or registering real estate. In the UAE, there is a registration fee when someone transfers ownership of land or shares in the companies holding real estate.

To conclude, the GCC countries have maintained minimal or zero taxes as it attracts investments in the region. However, announcing new taxes like VAT, the variance between local tax legislation and double tax treaties and the approach of tax authorities make it complex for global investors. But if you are a foreign investor who has business interests in this region, you should keep abreast of all the GCC tax developments and re-examine your management strategies of tax risk in the region.

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$2.2tn Worth Indian Economy is Opening up Investment Opportunities for Qatar
  • Newsletter, Qatar

$2.2tn Worth Indian Economy is Opening up Investment Opportunities for Qatar

Do you know that the $2.2tn worth Indian economy has been growing at more than 7.5 percent? The Indian ambassador, P Kumaran shared the good news that India is now offering many investment opportunities to Qatar. He shared this at a recent annual networking event that was organized by the Qatar Financial Center (QFC) along with the Indian Business and Professional Council (IBPC).

Kumaran also said that India has a nominal gross domestic product of over $2tn (which is over $7tn on purchasing power parity basis) and a growth rate of over 7.5 percent, and it now ranks as one of the most rapidly-growing large economies of the world. India is now opening its doors and offering many opportunities to Qatar with regards to investment options, a highly-trained and educated workforce, and a market showing potential for business alliances.

He also said that the Indian embassy would continue to give its support to the QFC in promoting business and also form new commercial links. Yousuf Mohamed al-Jaida, who is the QFC chief executive, said that Qatar and India have always shared good and stable bilateral ties, and the QFC would continue to play its role in supporting the flourishing Indian business community located in Qatar, which influences further development of these relations.

There are about 24 fully-owned Indian companies based and operating in Qatar as of now. There is a forecasted 6,000 Qatar-India joint ventures functioning in the field of infrastructure, energy sector, ICT, and other areas, and the contribution that the Indian businesses play in the local economy is really huge and irrefutable.

QFC also houses 31 Indian businesses that include Tech Mahindra, a fintech firm named Goals101, and many others. K M Varghese, who is the President of IBPC said that IBPC feels that the QFC should be partnering with them in Qatar to fulfill their aim of attracting more and more Indian businesses and organizations into Qatar by using the very unique QFC platform.

Thinking of setting up your business, opening a branch office or company formation in Qatar? Just get in touch with our professionals and let us assist you in having a hassle-free experience.

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A One stop Plan Launched to make the Business Flow Easy between the GCC Markets
  • Bahrain, Newsletter, Qatar, U.A.E

A One-stop Plan Launched to make the Business Flow Easybetween the GCC Markets

The officials say that there should be a single point between any two borders when it comes to customs and immigration.

Bahrain –It has been suggested that a reduction of border checkpoints will helps in easing the trade flow in the GCC markets. The GCC Customs Union draft that was made by the Federation of GCC Chambers had this as one of its 75 recommendations.

This draft is now being presented to the GCC Chambers with the help of workshops and the third session was recently at the BCCI or Bahrain Chamber of Commerce and Industry headquarters in Sanabis.

This draft paper is prepared after conducting a feasibility study done by Gulf Organisation for Industrial Consulting (GOIC). It is planned to be presented at the second Gulf Economic Forum, which is scheduled next month in Riyadh.

The secretary-general of the Federation of GCC Chambers, Abdulrahim Hassan Naqi said, The main objective is to help the goods to transit smoothly between the various markets in the GCC.A common market could be a solution, where there would be no checks done by the Customs.

The recommendation is to have a common point between the borders of two countries for immigration and also Customs. So if a vehicle has got a clearance in Bahrain, then there is no need for another check in UAE or Saudi Arabia.

This will reduce the time spent by the vehicles at the border, and also reduce the losses. The discussions with the Customs officials are underway and it is hoped that this plan would be implemented soon.

Mr. Naqi also said that the proposal is still under consideration across GCC. For this, the first workshop happened in Riyadh two weeks ago and the second happened in Bahrain.

The good news is that these after recommendations are implemented, it will improve the intra-GCC business and commerce flow and company formation in GCC will become more feasible and attractive.

The GOIC assistant secretary-general, Shmalan Hamoud Al Jeheidli said that having a Customs Union for GCC will help in reducing the challenges and limitations of moving goods and enhance the intra-GCC trade.

More Competition

This could also increase the competition, increase the production rates and the best utilization of resources at hand; and it could also reduce the consumer prices.

BCCI board member Abdulhakim Al Shemmari said that after 25 years of the announcement of GCC union of Customs, the private sector feels that the end result is way lesser than expected.In the last decade, many proposals have been sent, which aimed at reducing the number of barriers which lie between the nations when it comes to clearances, transportation and also for certification of products.

The Gulf Customs Union means to enhance the wealth and growth and in this, the private sector could replace the income from the oil industry.This union is aimed at growing the business and economic exchange between GCC countries. A GCC Union is surely going to have a big impact.

The one-stop measures at the border were initially announced in December, 2016 and could have taken 18 months for implementation. After it’s put in place, the vehicles will be stopped at only one post for border routine procedures, like passport control, clearance of car and customs. But someone going into Saudi Arabia would only have to go through the Saudi formalities; whereas if you are going to Bahrain, you will need only Bahraini clearance.

At present, it ends up in a chaos and congestion because the drivers have to comply with both Bahraini and Saudi formalities.

The Customs Affairs has shown an upward trend in e-payment transactions done for customs clearance. A 181 per cent rise was recorded in January, when a BD2,845,714 worth of transactions were registered.

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