State of Qatar

Qatar does not levy personal income tax on employment income and there are no mandatory social security contributions for expatriate employees. However, Qatari nationals are covered under the national social insurance system and employers must contribute to the General Retirement and Social Insurance Authority (GRSIA). Qatari employees and eligible Gulf Cooperation Council (GCC) nationals contribute 7% of their monthly salary, while employers in the private and public sectors contribute 14%. The maximum monthly salary considered for GRSIA contributions is capped at QAR 100,000. Any earnings above this threshold are not subject to additional contributions. Eligible Gulf Cooperation Council (GCC) nationals may also participate in pension schemes, although contribution structures can vary depending on the regulations of their home country. Under Law No. 22 of 2021, employers are required to provide mandatory health insurance coverage for non-Qatari employees and, where applicable, their dependants, through approved insurance providers. In addition, Qatar maintains a “Qatarization” policy, which prioritises hiring Qatari nationals over foreign workers in the private sector. Companies that don’t comply with the Qatarization policy may face penalties, including work permit restrictions and other regulatory penalties. Qatar does not operate a statutory unemployment insurance scheme for expatriate employees. Instead, employers are generally required to provide an end-of-service gratuity (EOSG) to employees upon termination of employment, provided the employee has completed at least one year of continuous service. Under the Labour Law, the gratuity must be calculated at a rate of not less than three weeks’ basic salary for each completed year of service, although employers may provide more generous benefits through employment contracts or company policies.