Setting Up a Company in Qatar
QFC, free zone or onshore LLC — how the three routes differ, foreign ownership rules under the 2019 Investment Law, and what incorporation actually involves in 2026.
Qatar combines a gas-wealth-backed economy with genuine reform momentum — the 2019 Investment Law opened most sectors to 100% foreign ownership, and the Qatar Financial Centre (QFC) provides a common-law platform outside the onshore framework. Knowing which route fits your activity is the essential first decision.
The three main routes
| Route | Regulator | Foreign ownership | Key use case |
|---|---|---|---|
| Onshore LLC | Ministry of Commerce & Industry (MOCI) | Up to 100% in most sectors under Law No. 1 of 2019 | Trading, services, contracting within Qatar |
| QFC | Qatar Financial Centre Authority | 100%, common-law environment | Financial services, professional services, tech, consulting |
| Manateq / Free Zones | Manateq Economic Zones | 100% | Logistics, industrial, food processing, light manufacturing |
Foreign ownership under Law No. 1 of 2019
Qatar's Foreign Investment Law (Law No. 1 of 2019) permits 100% foreign ownership across most commercial and industrial activities. Restricted sectors — oil and gas upstream, banking not licensed through QFCRA, and certain defence activities — still require a Qatari partner or special licence. The Ministry of Commerce issues a Positive List of activities eligible for 100% ownership; this list expands periodically and should be confirmed before incorporation.
Qatar Financial Centre (QFC)
The QFC is an onshore-but-ring-fenced financial and business centre that operates under English common law with its own courts and regulatory authority (the QFCRA). It is the preferred structure for financial services firms, fund managers, insurance companies, professional services firms and regional holding companies. QFC entities can be 100% foreign-owned and can trade freely within Qatar, subject to the QFC's permitted activities list. Corporate tax is levied at 10% on Qatar-sourced income — lower than many onshore equivalents in the region.
Onshore LLC
For businesses that need access to Qatari government contracts, retail trading or activities outside the QFC's permitted list, the onshore LLC remains the standard vehicle. Minimum capital is QAR 200,000 (approximately USD 55,000) for a standard LLC. Following the 2019 law amendments, a Qatari partner is no longer required for most activities, though a local commercial agent may still be needed for certain trading activities. An LLC must have a physical office registered through MOCI and is subject to annual audit requirements.
Free Zones — Manateq
Manateq operates Qatar's economic zones for logistics, industrial and food-sector businesses. Companies in Manateq zones benefit from 100% foreign ownership, customs duty exemptions on imports and exports, competitive land lease rates, and proximity to Hamad Port. The zones are particularly suited to companies serving Qatar's Vision 2030 infrastructure and food-security agenda.
Key facts for 2026
| Parameter | Onshore LLC | QFC |
|---|---|---|
| Corporate tax rate | 10% (Qatar-sourced income) | 10% (Qatar-sourced income) |
| VAT | None | None |
| Minimum capital | QAR 200,000 | No minimum (activity-dependent) |
| Foreign ownership | Up to 100% (most sectors) | 100% |
| Governing law | Qatari civil law | English common law |
The incorporation process
- Confirm sector eligibility for 100% ownership under the Positive List or identify whether a Qatari partner is required.
- Choose the structure: QFC, Manateq free zone, or onshore MOCI LLC.
- Reserve a trade name via the Ministry of Commerce portal.
- Draft and notarise the Articles of Association; deposit minimum capital (LLC).
- Obtain sector-specific approvals (e.g. financial services from QFCRA, healthcare from MoPH).
- Register with MOCI, obtain a commercial registration (CR) and a tax card from the General Tax Authority.
- Lease premises, open a corporate bank account, and apply for residence visas for key personnel.
Frequently asked questions
Can a foreigner own 100% of a company in Qatar?
Yes, in most sectors under Law No. 1 of 2019. Restricted sectors include upstream oil and gas and certain defence activities. The Ministry of Commerce's Positive List sets out eligible activities. QFC and Manateq free zone entities are 100% foreign-ownable without restriction.
Is there VAT in Qatar?
No. Qatar has not implemented VAT as of July 2026. A GCC-wide framework exists but Qatar's implementation date has not been confirmed.
What is the minimum capital for a Qatar LLC?
QAR 200,000 (approximately USD 55,000) for a standard onshore LLC. QFC entities have no fixed minimum capital, though the QFCRA may impose capital adequacy requirements for regulated activities.
What is the difference between QFC and a mainland LLC?
QFC operates under English common law, has its own courts, and is preferred by financial services and professional services firms. A mainland LLC is registered through MOCI under Qatari civil law and provides broader access to government procurement and retail trading.
Official sources
- Invest Qatar — Foreign Investment Authority
- Qatar Financial Centre (QFC)
- Ministry of Commerce & Industry (MOCI)
- Manateq Economic Zones
- Foreign Investment Law — Law No. 1 of 2019
This guide is general information prepared by ARM Management and is current as at July 2026. It is not legal advice; sector restrictions, minimum capital requirements and procedures change over time. Confirm with the relevant authority or an advisor before incorporating.
Structure your Qatar entity correctly from the outset.
ARM Management advises international founders on QFC, free zone and onshore LLC formation in Qatar — from sector eligibility and ownership structuring to licensing and bank account opening.