Opening a company in Qatar: locals, foreigners, freelancers and digital nomads

At a glance: LLC (W.L.L.) through the Ministry of Commerce and Industry single window in 1 to 4 weeks with no minimum capital, or a Qatar Financial Centre company, first-year cost about QAR 15,000 to 40,000 (3,600 to 9,500 euros), 10 percent corporate tax on the foreign-owned share of profits, no VAT in force, no personal income tax, no digital nomad visa. Legal forms. Sole establishment for Qatari and GCC nationals only. Limited liability company (Sharikat Dhat Mas'uliyya Mahduda, W.L.L.): one to fifty partners, no statutory minimum capital since the 2021 amendment of the Commercial Companies Law (previously QAR 200,000). Private shareholding company (Q.P.S.C.) from about QAR 2 million (480,000 euros). Qatar Financial Centre (QFC) LLC: a separate common-law registry in Doha, 100 percent foreign ownership, no minimum capital, limited to permitted activities. Registration. MOCI single window: trade name, articles of association in Arabic authenticated by the ministry, commercial registration (CR), trade licence after a lease in an approved commercial building, a computer card from the Ministry of Interior for visas, and a tax card from the General Tax Authority on the Dhareeba portal. Government fees about QAR 5,000 to 15,000 in the first year; 1 to 4 weeks once the lease and documents are ready; professional fees QAR 10,000 to 30,000. QFC: application and annual fees of about USD 5,000 each, a QFC office is mandatory. First-year total excluding capital: about QAR 15,000 to 40,000 mainland, more in the QFC. Taxes 2026. Corporate income tax 10 percent on the share of profits attributable to non-Qatari and non-GCC shareholders; the Qatari and GCC share is exempt. QFC entities pay 10 percent on local-source profits. Withholding tax 5 percent on service fees, royalties, interest and other service payments to non-residents without a permanent establishment; no withholding on dividends. No VAT or sales tax in force (the GCC framework foresees 5 percent but Qatar has set no date). No personal income tax on salaries. Returns within four months of year end; 15 percent top-up tax for groups above 750 million euros of revenue from 2025. Freelancers and the self-employed. There is no general freelance permit for expatriates: a resident may only work for the sponsoring employer, and side work needs a no-objection letter and a licence. Expatriate freelancers therefore form a QFC company (single shareholder, professional services, from about USD 5,000 a year in fees) or take a licence in the Qatar Free Zones or QSTP. No social security for expatriates; employer-paid health insurance is mandatory for resident employees. Foreigners. The 2019 Foreign Investment Law allows foreigners up to 49 percent of a mainland company by default and 100 percent with Ministry of Commerce approval in most sectors other than banking, insurance, commercial agencies and some real estate. The alternative is a 51 percent Qatari partner. A company needs a physical office; no resident director rule, but the computer card requires a signatory with a Qatar ID, so the founder usually takes an investor residence permit sponsored by the company. Bank KYC takes 2 to 8 weeks. Branch of a foreign company. A foreign company can register a mainland branch only for a specific contract with a government or quasi-government body, approved by the Ministry of Commerce and limited to that contract's term, with attested parent documents and a resident manager. Taxed at 10 percent on its full profit, with 3 percent of the contract value retained until tax clearance. Foreign companies with ongoing business form an LLC or a QFC entity. Digital nomads. No digital nomad visa and no remote-work residence category. Nationals of about 100 countries get a visa waiver on arrival for 30 or 90 days depending on nationality, others a Hayya tourist e-visa for 30 days extendable by 30, with a hotel booking and visitor insurance; longer stays need an employer or family sponsor or a business residence permit. Remote work during a tourist stay has no legal framework; tax residence needs a permanent home or more than 183 days. Changed recently. 15 percent domestic minimum top-up tax and income inclusion rule from 1 January 2025, with implementing regulations (February 2026) and Pillar Two registration due 2 November 2026; double tax treaty with Saudi Arabia effective 1 January 2026; Trusted Entity regime for treaty relief at source (March 2026); e-invoicing draft law approved (May 2026). Figures checked October 2026 from the Ministry of Commerce and Industry, the General Tax Authority, the Qatar Financial Centre Authority and Hayya, plus Big Four tax summaries and Qatar law-firm guides; thresholds and fees change yearly. Confirm with a licensed adviser in Qatar before you file.