Country Desks — Gulf / MENA
Qatar
A civil-law jurisdiction with Sharia influence in commercial matters, alongside the Qatar Financial Centre (QFC) — a separate common-law regime. Mermeroglu Legal advises on market entry, investment structuring, foreign trade and dispute resolution in Qatar, working in coordination with our local partner office in Doha across both the mainland and QFC/QFZA routes.
Legal System
Civil-law based, with Sharia influence in commercial matters. The Qatar Financial Centre (QFC) is a separate common-law jurisdiction (QFC Law No. 7 of 2005).
Principal Arbitration Centre
QICCA — the Qatar International Centre for Conciliation and Arbitration, the country's sole permanent institution. QICDRC operates on the QFC side.
Corporate Tax
Flat 10% for foreign-owned mainland companies; Qatari/GCC-owned companies generally exempt. No personal income tax or VAT.
Partner Office
Served together with our Doha partner office across mainland and QFC/QFZA structures.
Country Desk Brief
Legal System, Investment, Trade & Regulation
Qatar operates two parallel corporate systems. Local (mainland) companies are governed by the Commercial Companies Law and licensed by the Ministry of Commerce and Industry (MOCI), while the Qatar Financial Centre (QFC) applies a common-law framework. In addition, the Qatar Free Zones (QFZA — Ras Bu Fontas and Umm Al Houl) and the QSTP science park offer dedicated regimes.
Following the 2022 FIFA World Cup, Qatar has expanded its incentives and exemptions to attract foreign capital in line with Qatar National Vision 2030 — with the Foreign Investment Law opening most commercial and service sectors to 100% foreign ownership.
At a Glance — 2024
Investment & Trade Indicators
Establishment
How to Form a Company
Two parallel corporate systems exist: local (mainland) companies under the Commercial Companies Law, licensed by MOCI, and the common-law Qatar Financial Centre (QFC). The QFZA free zones and QSTP science park provide further routes.
Foreign ownership: the Foreign Investment Law (Law No. 1 of 2019, effective 7 January 2019) permits 100% foreign ownership in most commercial and service sectors, with exclusions such as banking, insurance and commercial agency.
Free-zone advantages: 100% ownership, tax exemption and unlimited profit repatriation — well suited to logistics, technology and industry.
Typical steps — mainland LLC
Investment Climate
Investment Models & Where Capital is Flowing
The Foreign Investment Law offers a range of incentives, and investors are concentrating on energy, petrochemicals, logistics and technology, alongside financial services accessed through the QFC. The QFC's common-law framework and the QICCA/QICDRC dispute-resolution infrastructure provide predictability for international investors.
- Incentives — land allocation (lease/usufruct) for investment projects, up to 10 years' exemption from the 10% corporate tax, customs exemption on machinery, equipment and raw materials, and unlimited profit transfer.
- Priority areas — LNG capacity expansion (North Field; target 142 mtpa by end-2030), petrochemicals, logistics, technology and tourism/real estate.
- QFC route — financial services and related activities under a common-law regime with 100% foreign ownership.
- Free zones & QSTP — Ras Bu Fontas and Umm Al Houl free zones plus the science and technology park, suited to logistics, industry and R&D.
Foreign Trade — 2024
Recent Trade & Principal Partners
Qatar exported approximately USD 88.8 billion in 2024 (around 9% lower than 2023, largely a price effect), with roughly 81% directed to Asia and the balance to the GCC and the EU. LNG, petroleum products, chemicals and aluminium are the principal export items. Within the GCC, the UAE is Qatar's largest trading partner, with bilateral volume up around 64% in 2024.
Top Export Partners (2024)
- China (~19.9%)
- South Korea
- India
- Japan
- Singapore
- United Arab Emirates
Top Import Partners
- China
- United States
- Italy
- India
- Japan
Within the GCC
- UAE — largest GCC partner
- Kuwait
- Oman
- Saudi Arabia
- Bahrain
Regulatory Developments
Notable Legislative Changes
In force 1 January 2025
Arbitration — QICCA Arbitration Rules 2024
Introduced modern mechanisms including emergency arbitrator, expedited procedure, consolidation of claims, third-party funding and electronic service — replacing the previous 2012 rules.
In force 7 January 2019
Foreign Investment — Law No. 1 of 2019
Opened the way to 100% foreign ownership, with sectoral barriers progressively removed through Council of Ministers decisions.
Note: beyond the QICCA Rules, no fundamental primary-law overhaul in energy, construction or banking has prominently featured in public sources over the past three years; the current framework operates through the Commercial Companies Law (Law No. 11 of 2015) and the QFC regime. Project-specific incentive decisions should be separately verified against current official sources.
Our Approach
How Mermeroglu Legal Engages in Qatar
Qatar mandates frequently combine mainland licensing with QFC and free-zone structuring, and may engage the law of the investor's holding jurisdiction for tax and financing. Our practice is structured to coordinate across those systems through a single point of accountability, working in close coordination with our partner office in Doha.
Each mandate is led by a single matter principal at the firm, supported by an internal team and local counsel across the mainland and QFC/QFZA routes — covering company formation, investment licensing, foreign trade and dispute resolution before QICCA and QICDRC.
INITIAL ENQUIRIES
Market entry and cross-border matters in Qatar are handled through coordinated internal and alliance teams.
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