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The General Tax Authority activated the Pillar Two registration module on Dhareeba to allow in-scope multinational groups to submit essential entity details, identify their ultimate parent entity and designate a local primary contact point when multiple Qatar-based entities operate within the same group. Groups falling under the rules must complete this initial registration within three months of the platform activation, the authority stated in its announcement carried by Gulf Times. The process centralises compliance steps for the 15 percent minimum effective tax rate framework that took effect for fiscal years beginning on or after January 1, 2025.
Qatar adopted the OECD/G20 Inclusive Framework through Law No. 22 of 2024, which amended the Income Tax Law and introduced both the Income Inclusion Rule and Domestic Minimum Top-up Tax, according to the authority’s official global minimum tax page. A subsequent Council of Ministers Resolution No. 2 of 2026, published in February, provided the detailed application rules that align closely with the OECD GloBE Model Rules, PwC’s Pillar Two Country Tracker reported. The OECD has recognised Qatar’s regime as a qualified Income Inclusion Rule and Domestic Minimum Top-up Tax system.
More than 140 jurisdictions have committed to the global minimum tax initiative that seeks to curb profit shifting by large multinationals, the OECD stated in its overview of the Global Anti-Base Erosion Rules. The framework targets groups with consolidated annual revenues of €750 million or more in at least two of the four preceding fiscal years. An economic analysis cited by the Centre for Economic Policy Research estimated that the rules will reduce global low-taxed profits by more than 80 percent over time while cutting profit-shifting activity by around 50 percent.
The registration service assigns a unique identifier to each in-scope group and establishes a single point of contact for all subsequent filings, payments and reporting obligations, the General Tax Authority explained. Affected entities in Qatar can access the service directly through the Dhareeba portal, which already handles a wide range of tax administration functions for businesses. Multinationals must ensure accurate identification of their ultimate parent entity to determine where top-up tax liabilities may arise under the international rules.
Implementation of the minimum tax across participating countries is projected to generate additional global corporate income tax revenues of between $155 billion and $192 billion annually, according to estimates referenced in CEPR research drawing on OECD data. Roughly two-thirds of those gains would come from top-up taxation while the remainder stems from reduced base erosion. In the Middle East, several Gulf states have introduced similar regimes in recent years to maintain alignment with international standards.
The Dhareeba platform, which replaced earlier tax portals, now integrates the new Pillar Two module to streamline procedures for taxpayers and improve overall compliance monitoring, the General Tax Authority noted in related guidance. Businesses that miss the three-month registration window risk administrative penalties under the supporting regulations. The authority continues to publish FAQs and explanatory materials on its website to assist groups in determining their obligations under the new framework.
