Qatar is a key and encouraging destination for investment due to its advanced economic environment and legislative framework, which keeps pace with economic development. One of these legislations is the Income Tax Law, which companies operating in Qatar must comply with to avoid penalties, fines, and sanctions. Law No. 24 of 2018 was enacted to establish the Income Tax Law, along with Cabinet Decision No. (39) of 2019, which issued the executive regulations of the Income Tax Law as per Law No. 24 of 2018. This law repealed the provisions of Law No. (21) of 2009 concerning income tax. Additionally, Law No. 11 of 2022 was issued to amend some provisions of the Income Tax Law as per Law No. 24 of 2018.