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QATAR-SWISS 2015

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Qatar Switzerland Economic<br />

include exemption from import taxes on heavy duty<br />

machinery and their spare parts and raw materials,<br />

exemption from import taxes, lack of restrictions on<br />

quantities of imported materials, no restrictions on<br />

money exchange and transfer of profits abroad and<br />

flexible regulations and procedures to employ skilled<br />

and unskilled workforce.<br />

Sectors and Laws of Investment<br />

According to Law No. 13 of 2000 on the regulation of<br />

the investment of non-Qatari capital in the economic<br />

activity, non-Qatari investors can invest in all sectors<br />

with a percentage of 49%. This percentage can be<br />

up to 100% in the sectors of agriculture, industry,<br />

healthcare, education, tourism, development, use of<br />

natural resources, mining, consulting business services,<br />

technology, information technology and cultural, sports<br />

and leisure services. Furthermore, the Law allows<br />

banks to be established in Qatar pursuant to a cabinet<br />

decision and non-Qataris are allowed to own real estates<br />

in specific areas determined by the government.<br />

w w w . q a t a r s w i s s g a t e w a y . o r g<br />

Moreover, according to Law No. 2 of 2000 on the<br />

regulation of GCC citizens’ ownership of real estate,<br />

GCC citizens can own three residential properties,<br />

provided that they are not larger than 3000 square<br />

meters. The Law also stipulates that any individual with<br />

a recent Qatari nationality needs to wait for five years<br />

before being allowed to own real estate in the country.<br />

Law No. 17 of 2004 on the organization of ownership<br />

and use of real estate and residential units by non-<br />

Qataris was enacted to encourage foreign real estate<br />

investments in Qatar. It stipulates the right of usufruct<br />

over real estates in the Pearl of the Gulf Island, the West<br />

Bay Lagoon, and Al Khor Resort Project. In addition,<br />

non-Qataris may have the right of usufruct over real<br />

estate for a term of 99 years renewable for similar terms<br />

in the specific investment areas. A cabinet decision<br />

is issued to determine the location, conditions and<br />

procedures of usufruct. Furthermore, cabinet decision<br />

no. 6 of 2006 determined 18 areas where non-Qataris<br />

have the right of usufruct over real estate.<br />

General Exemptions<br />

• Foreign investors are allowed to import any<br />

materials needed to establish, operate or expand<br />

their projects.<br />

• Invested foreign capital is exempted from<br />

income tax for a period not exceeding 10 years<br />

starting from the operation date of the investment<br />

project.<br />

»æWGƒªd QÉق©dG ªJلqك º«æàd 2000 áæ°ùd (2) ºbQ ¿ƒfÉقdG ôصüM óbh<br />

دول مجلس التعاون الخليجي هذا النشاط في 3 عقارات بغرض السكن<br />

Yلى ójõJ ’ áMÉ°ùªH 3 ‏آالف متر مربع،‏ ويشترط القانون كذلك مضيّ‏<br />

ùªNس Ñbل äGƒæ°S üëjصلƒ‏¿‏ øªd ìɪ°ùdG Yلى ájô£قdG á«°ùæédG ªàHلqك<br />

äGQÉقY في البالد.‏<br />

وفي ‏إطار تشجيع الدولة لالستثمارات ‏الأجنبية في ‏سوق QÉق©dG …ô£قdG<br />

óقa QóصU ¿ƒfÉقdG 2004 áæ°ùd 17 ºbQ بشاأن تنظيم وتملّك وانتفاع غير<br />

ø«jô£قdG äGQÉق©dÉH óbh ,á«æµ°ùdG äGóMƒdGh ‏أجاز هذا القانون االنتفاع<br />

بالعقارات في جزيرة لوؤلوؤة الخليج ومشروع بحيرة الخليج الغربي ومشروع<br />

منتجع الخور،‏ كما ‏أجاز االنتفاع بالعقارات áلHÉb áæ°S 99 RhÉéàJ ’ Ióªd<br />

للتمديد لمدة ‏أخرى مماثلة في المناطق االستثمارية التي تحدّ‏ د بقرار<br />

من مجلس الوزراء،‏ QGôقdG O qóM óbh QOÉصüdG 2006 áæ°ùd (6) ºbQ øe<br />

مجلس الوزراء )18( منطقة من مناطق الدولة يجوز االنتفاع بالعقارات<br />

فيها لغير القطريين.‏<br />

اإلعفاءات العامّ‏ ة<br />

ôªãà°ùªلd• OQƒà°ùj ¿CG »ÑæLC’G ملشروعه االستثماري ما يحتاج<br />

.¬«a q<br />

‏إليه يف ‏إنشاء املشروع ‏أو تشغيله °SƒàdG hCG<br />

‏•إعفاء رأس املال ‏الأجنبي املستثمر من ‏ضريبة الدخل ملدة ال<br />

تزيد على عشرة ‏سنوات من تاريخ تشغيل املشروع استثماريا.‏<br />

‏•إعفاء جمركي للمشروع الصناعي على وارداته من املواد ‏الأولية<br />

والنصف مصنعة الالزمة لالإنتاج،‏ التي ال تتوفّر يف ‏الأسواق املحلية.‏<br />

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