Qatar Transfer Pricing Guidelines

Qatar resident entities are required to comply with the transfer pricing guidelines set by the Qatar General Tax Authority (GTA) starting financial years 1 January 2020.

In this update, we provide a snapshot of the transfer pricing filing obligations in Qatar.

What?

• Transfer Pricing Declaration Master File and Local File

How?

• Submission is via the Dhareeba Portal

When?

• Transfer Pricing Declaration Four (4) months from the financial year end
• Master File and Local File Six (6) months from the financial year end

Who?

Qatar entities with related party transactions 

• Transfer Pricing Declaration Annual revenue or assets is greater than or equal to QAR 10 Million
• Master File and Local File Annual revenue or assets is greater than or equal to QAR 50 Million