Every company in mainland Qatar files an annual tax return with the General Tax Authority (GTA) through the Dhareeba portal. Two questions decide how much work that is: when the return is due, and whether it has to come with audited financial statements.
The deadline
The GTA rule is simple: the return must be filed within four months after the end of the financial year. For a company with a 31 December year end, that means 30 April of the following year.
In some years the GTA has announced an extension. Do not plan on one. If an extension is published, it will appear as a notice on Dhareeba, and it only helps if your accounts were nearly ready anyway.
Who needs audited financial statements
- Foreign-owned companies, companies with mixed Qatari and foreign ownership, and branches of foreign companies: the return must be supported by financial statements audited by a licensed auditor registered with the GTA. This applies whatever the size of the capital or the income.
- Companies 100% owned by Qatari or GCC nationals with proven residency: audited statements are needed when the capital is QAR 1 million or more, or the annual income is QAR 5 million or more. Below both figures, the company can file without audited statements, but it must still keep proper accounting records.
What happens if you are late
The GTA fine for a late return is QAR 500 per day of delay, up to QAR 180,000. Failing to keep accounting records carries a separate fine of QAR 30,000. A late return also tends to hold up other things, such as tax clearance certificates that banks and government bodies ask for.
A working timeline for a 31 December year end
- January: close the books, reconcile bank accounts, count stock and confirm balances with customers and suppliers.
- February: the auditor's fieldwork: testing balances, reviewing contracts, asking questions.
- March: draft financial statements, tax computation and the auditor's report.
- April: sign the accounts and file the return on Dhareeba before the 30th.
Most late filings we see do not start in April. They start in January, with books that were never closed during the year.
How we can help
Auditment has prepared and audited accounts for companies in Qatar since 2001. We can keep your books during the year, carry out the statutory audit, and prepare the tax return so it is filed on time. Tell us your year end and we will tell you what is needed and by when.
This article is general information, checked against GTA guidance in November 2026. Rules change; confirm your own position before you file.
