Taxation is one of the several ways to mobilize governmental revenue to manage an economy and to provide public services. Governments use taxes to fund and support their economic and social development policies for the public interest, to promote public services quality in education and healthcare services fields, to enhance infrastructures like parks, roads.

The Qatar National Vision 2030 is a master vision and roadmap towards an advanced society, capable of sustainable development, with the goal of providing a high standard of living for all citizens and residents, by the year 2030. Contributing to the Qatar National Vision 2030 by creating an additional source of non-hydrocarbon dependent income to be invested in a sustainable, long-term economic growth, taxation will play an increasingly important role to achieve these goals. The high standard of living of a modern society requires collection of taxes to support spending for schools and libraries, roads and highways, hospitals, fire and police services, garbage collection, national defense, and the salaries of government employees.

Income Tax Law 24 for 2018