Transfer pricing is a crucial component of international taxation, especially for businesses operating across borders. In Qatar, the need to understand and comply with transfer pricing rules has grown significantly in recent years. In this blog, we answer the Top 50 questions about Transfer Pricing in Qatar, helping businesses stay compliant, reduce risks, and manage cross-border transactions effectively.

Looking for expert guidance? Explore our Transfer Pricing Services at HLB – one of the leading advisory firms in Qatar.

Section 1: Basics of Transfer Pricing

1. What is Transfer Pricing?

The pricing of goods, services, or intangibles between related entities across borders.​

2. Is Transfer Pricing applicable in Qatar?

Yes. It’s governed by Qatar’s Executive Regulations under the Income Tax Law, and also in QFC under the Tax rules and regulations. Under QFC is not required to file a TPDF or Local and Master unless is required by the QFC ax authority.​​

3. What are the accepted methods in Qatar?

• Comparable Uncontrolled Price (CUP)
  
• Resale Price Method
  
• Cost Plus Method
  
• Transactional Net Margin Method (TNMM)
  
• Profit Split Method

You need to support your document about the method you used and the benchmarking analysis you implemented. Under the GTA, the only acceptable method as stated in the law is CUP, other method should be approved by the GTA.

4. Who needs to comply with transfer pricing rules?

Companies in Qatar engaged in related-party international transactions.

5. What documentation is required?

• Master File
  
• Local File
  
• CbCR (Country-by-Country Report)
  
• Transfer Pricing Disclosure Forms

6. What is the CbCR threshold in Qatar?

QAR 3 billion in consolidated group revenue.

Qatar has published Law No. 22 of 2024 amending certain provisions of Income Tax Law No. (24) of 2018.  Law No. 22 of 2024 introduces a local supplementary minimum tax (Domestic Minimum Top-Up Tax) and a local Income Inclusion Rule that will apply to multinational enterprises operating in Qatar with a consolidated annual revenue amounting to or exceeding EUR 750 million in two of the last four fiscal years aligned with the GloBE Model Rules. The provisions of Law No. 22 of 2024 are effective from 1 January 2025 and apply to all areas of Qatar.

7. Which authority governs Transfer Pricing in Qatar?

The General Tax Authority (GTA).

The QFC Tax authorities for QQFC entities

8. Are there penalties for non-compliance?

Yes. These include fines, audit assessments, and potential tax adjustments.

9. What is the arm’s length principle?

It ensures that related-party transactions are priced as if between unrelated entities.

10. How often should documentation be updated?

At least annually or when there’s a change in business or transaction type.

2. Section 2: Documentation FAQs

11. Do SMEs need to prepare Transfer Pricing documents?

If they meet the GTA’s reporting thresholds, yes.

​12. Is benchmarking required in Qatar?

Yes. Comparable data must support the selected pricing method.

​13. What is the Local File?

It contains details of local intercompany transactions, methods, and financials.

​14. What is the Master File?

 A global overview of the MNE group’s transfer pricing strategy and structure.

15. What are acceptable sources for benchmarking?

Public databases and commercial sources recognized by the GTA.

16. Does Qatar provide a format for documentation?

While not mandatory, best practice aligns with OECD guidelines.

17. Can documentation be in English?

 Yes, English is acceptable for submission.

18. Are third-party transactions relevant?

Only for comparison purposes; not for reporting.

19. How do you prove arm’s length pricing?

By selecting the appropriate method and supporting it with benchmarking.

20. Can OECD guidelines be used in Qatar?

Yes. Qatar’s transfer pricing rules are based on OECD principles.

Section 3: Disclosure & Filing

21. When is the disclosure due?

With the annual income tax return filing.

22. Can the disclosure form be submitted online?

 Yes, through the GTA e-filing system. (Dhareeba Portal)

23. What information must be disclosed?

Details of related-party transactions, methods used, and supporting rationale.

24. Is an auditor’s sign-off required?

No, but internal sign-off from the management is typically expected.

25. Who can help ensure compliance?

HLB AG’s Transfer Pricing experts provide full support in documentation, filing, and advisory.

Have More Questions About Transfer Pricing?

If you didn't find what you’re looking for in the above list - please check out part 2 here.

Summary of Part 1

• Qatar's transfer pricing regulations are closely aligned with international best practices.
• Documentation, benchmarking, and accurate disclosure are key to compliance.
• HLB AG offers end-to-end support for transfer pricing compliance in Qatar.

Why Choose HLB AG for Transfer Pricing in Qatar?

HLB is a trusted name in tax advisory, offering tailored transfer pricing solutions that align with your business goals and ensure complete compliance with Qatar’s tax regulations.

Why businesses trust HLB AG:

• Deep industry knowledge
• Experienced local and global consultants
• Reliable documentation and benchmarking tools.
• Transparent pricing and compliance-first approach

Looking for a full suite of tax services? Check out our complete Tax Services in Qatar to stay ahead.

Key Takeaways

• Transfer pricing is no longer optional for international businesses in Qatar.
  
  
• Staying compliant means understanding the rules, keeping documents ready, and filing disclosures on time.
  
  
• Partnering with the right advisory firm like HLB can save you time, money, and potential penalties.

Need More Help?

Get in touch with our transfer pricing specialists today to ensure your business stays compliant and future-proof.

©2025 Antonio Ghaleb and Partner CPA and HLB AG-Members of HLB. All rights reserved. These highlights have been prepared for general guidance on matters of interest only and do not constitute professional advice. You should obtain professional advice before taking action on the information contained in these highlights. Antonio Ghaleb and Partner CPA and its employees do not give any representation or warranty (express or implied) regarding the accuracy or completeness of the information contained in these highlights. Antonio Ghaleb and Partner CPA and its employees do not assume any responsibility, liability, duty of care for any negative consequences that may result in reliance to these highlights and for any decision based on them.