Horizon source briefing
Qatar General Tax Authority: Global and Domestic Minimum Tax
Pillar Two revenue threshold: EUR 750m. Reference period: At least 2 of the 4 preceding tested fiscal years. Status in the Horizon dossier: Observed.
What the source contributes
Pillar Two revenue threshold: EUR 750m. Reference period: At least 2 of the 4 preceding tested fiscal years. Status in the Horizon dossier: Observed.
Pillar Two effective period: 1 Jan 2025. Reference period: Fiscal years beginning on or after this date. Status in the Horizon dossier: Observed.
Pillar Two minimum tax: 15%. Reference period: In-scope multinational groups. Status in the Horizon dossier: Observed.
Official 15% IIR and DMTT framework, EUR 750 million group threshold, tested-year rule and effective fiscal periods.
Official Pillar Two scope, 15% minimum, EUR 750 million threshold and effective fiscal periods.
Horizon synthesis and use
- The value is retained with its period and status. It is not converted into a synthetic market-attractiveness score or treated as a company-specific forecast.
Before using the evidence
Four questions that keep the conclusion honest
- 01Which legal activity, applicant type and jurisdiction does “Qatar General Tax Authority: Global and Domestic Minimum Tax” actually cover?
- 02Which approval, filing, fee, eligibility condition or competent authority is stated directly, and which still requires written confirmation?
- 03Does the rule apply to Qatar · Country intelligence, Qatar country dossier, Qatar country dashboard, or only to a narrower licence, entity, free zone, product or worker category?
- 04The record was reviewed on 2026-10-28; what has Qatar General Tax Authority changed or superseded since that date?
Where Horizon integrates this source