Qatar Opens Pillar Two Global Minimum Tax Registration on Dhareeba Platform

Qatar's General Tax Authority (GTA) announced on 2 August 2026 the launch of a dedicated registration service for the Global and Domestic Minimum Tax, known internationally as Pillar Two, on its Dhareeba electronic tax platform. The move implements Qatar's commitment to the OECD/G20 Inclusive Framework's two-pillar solution, under which large multinational groups become subject to a minimum effective tax rate in every jurisdiction where they operate. According to the GTA, registration is required for in-scope multinational enterprise (MNE) groups and joint venture (JV) groups that have a constituent entity, joint venture, or joint-venture subsidiary in Qatar and whose consolidated annual revenues reached EUR 750 million or more in at least two of the four fiscal years preceding the tested fiscal year. Registration is mandatory even where no actual top-up tax liability is expected for the period. Groups that meet the scope criteria must complete their initial registration within three months of the service's activation date, setting a deadline of 31 October 2026, according to tax advisory firms including Deloitte that have reviewed the GTA announcement. For fiscal years from 2026 onward, initial registration must be completed within six months of the relevant fiscal year end, with annual renewal required on the same six-month timeline. The Dhareeba platform has also recently added an online meeting booking service, part of the GTA's wider push to digitalise taxpayer communication. Businesses operating in Qatar as part of large multinational groups are advised to review their group structure against the Pillar Two thresholds and register promptly to avoid compliance issues.