Tax
Qatar has no personal income tax. Corporate tax is 10% on profits attributable to foreign ownership. Large multinational groups pay a 15% minimum top-up tax from 2025.
Social insurance (GRSIA)
Under Law 1 of 2022, in force since 3 January 2023, Qatari employees contribute 7% and employers 14%. The base is basic salary plus social and housing allowances, up to QAR 100,000 a month. Expatriates are not covered by social insurance; they receive gratuity instead, and employers must provide health insurance (Law 22/2021). GCC nationals stay in their home country’s scheme.
End-of-service gratuity
Article 54 of Labour Law 14/2004: after at least one year of service, the employee receives no less than three weeks’ basic wage per year, pro rata for part years. There is no statutory reduction for resignation, and the employer may offset amounts the employee owes. Because only basic pay counts, the split between basic and allowances matters. Use the Qatar gratuity calculator.
Wage Protection System
Salaries must be paid in QAR through WPS into a Qatari financial institution. Under Ministerial Decision 50/2026, effective September 2026:
- monthly wages are due on the 1st of each month;
- employers have 7 days from the due date to deposit them through WPS. This is a processing window, not a grace period.
Late payment is an offence and can freeze the employer’s ministry transactions.
Working time and leave
- Hours: 8 a day, 48 a week. In Ramadan, 6 a day and 36 a week.
- Overtime: basic hourly wage +25%, and +50% for 9 pm – 6 am (except shift workers). Rest-day work earns a substitute day or at least 150%. Overtime is capped at 2 hours a day.
- Annual leave: 3 weeks under five years’ service, 4 weeks from five years.
- Public holidays: 10 paid days (Eid al-Fitr 3, Eid al-Adha 3, National Day 1, and 3 days set by the employer).
- Maternity leave: 50 days at full pay after one year’s service.
2026 changes to watch
- Law 9 of 2026: post-termination non-competes of up to two years need Ministry of Labour approval and are void if employment ends during probation. Part-time and freelance workers now fall outside the Labour Law.
- Localisation Law 12/2024, in force since April 2025: employers must give priority to Qatari jobseekers, report vacancies and file staff data every six months.