Al Ansari Law is pleased to present the inaugural edition of our newsletter, offering a comprehensive overview of the key developments in Qatar for 2024-2025, along with insights into anticipated legislative trends in the near future. Over the past year, Qatar has initiated a series of far-reaching legal reforms aimed at driving economic modernization, enhancing governance, and aligning with global best practices.  In this issue, we highlight the most significant changes shaping the Qatari legal landscape and share our perspective on what businesses and stake holders can expect as the country continues its ambitious reform agenda.

Qatarisation Law No. 12/2024: Transforming the Private Sector Workforce

A corner stone of Qatar’s recent legislative agenda is the Qatarisation Law No. 12/2024, which came into force in April 2025. This law is designed to advance Qatar National Vision 2030 by prioritizing the employment of Qatari nationals across the private sector. Key features include:

• Mandatory Priority: Employers must give priority to Qatari citizens, then to children of Qatari women, for all job opportunities. Expatriate hiring is only permitted when suitable local candidates are unavailable.
• Broad  Applicability: The law covers private companies (including state-owned and state-participated), non-profit institutions, and sporting organizations, with the not able exception of Qatar Energy and entities involved in petroleum operations.
• Strategic  Impact: Businesses, especially in construction and other major sectors, will need to adjust recruitment, training, and compliance frame works to meet the new requirements.

The law necessitates strategic adjustments in work force planning, recruitment timelines, and investment in training, particularly in sectors reliant on expatriate expertise. This places a premium on ensuring that there is a robust compliance framework adopted to avoid operational disruptions and potential for reputational harm.

Constitutional Amendments: A New Era of Governance

On November 5, 2024, Qatar held an action wide referendum approving sweeping constitutional amendments. The changes, now in effect, are intended to foster national unity and equal citizenship. Highlights include:

• Council  Dissolution: The Amir is empowered to dissolve the Shura Council by decree, with legislative powers temporarily reverting to the Amir and Council of Ministers until a new Council is appointed.
• Appointment-Based Council: The formation of the Shura Council transitions from an electoral to an appointment-based system, streamlining legislative processes.
• New  Provisions: Additional articles expand the Amir’s consultative powersand allow the Prime Minister to delegate authority.
• Repeal  of Electoral Provisions: Several articles related to electoral processes and judicial oversight of elections have been repealed, marking a significant shift in Qatar’s constitutional framework.

Time will tell whether the shift from elected to appointed Council members will streamline decision-making or reduce diverse stake holder representation in law making.

Judicial Enforcement Law No. 4 of 2024: Modernizing Dispute Resolution

Qatar’s Judicial Enforcement Law No. 4 of 2024, effective October 2024, marks a major overhaul of the country’s enforcement regime. Key highlights:

• Dedicated  Enforcement Court: Establishes a specialized court to handle all enforcement matters, replacing the previous enforcement department.
• Digital  Transformation: Enforcement requests and judicial auctions are now processed electronically, expediting proceedings and enhancing  transparency.
• Expanded  Powers: Enforcement judges have greater authority to seize assets, impose travel bans, and restrict business activities.
• Direct  Enforcement of Cheques and Lease Contracts: Creditors can now enforce bounced cheques and lease contracts for eviction directly, without  lengthy court proceedings, boosting confidence in commercial transactions.

The relatively new enforcement system should add clarity to the options available to the Courts in enforcement procedures, focusing on faster enforcement of contracts and arbitral awards, which we expect to benefit commercial operations and improve confidence in the local Courts.

Tax Reform: Global Minimum Tax and BEPS Alignment

In line with global tax reform, Qatar enacted Law No. 22 of2024, amending its Income Tax Law to implement the OECD/G20 Global Anti-Base Erosion (GloBE) Model Rules (Pillar Two). Effective for fiscal years starting January 1, 2025, the law introduces:

• 15% Global Minimum Tax: Applies to multi national enterprise (MNE) groups with consolidated annual revenues of at least €750 million in two of the  last four fiscal years.
• Domestic Minimum Top-Up Tax (DMTT): Ensures in-scope MNEs pay the minimum effective tax rate on excess profits.
• Income Inclusion Rule (IIR): Allows for collection of taxes by the Qatari  parent entityfor low-taxed foreign subsidiaries.
• Alignment with OECD Guidance: The law incorporates the OECD’s commentary and administrative guidance, with financial penalties for non compliance.

These reforms underscore Qatar’s alignment with global tax standards while balancing competitiveness.  Proactive adaption will be critical to mitigate risks.  We are expecting to see continued developments in the form of implementing regulations and guidance to operationalize the Global Anti-Base Erosion Rule, possibly over the coming twelve months.

Ministry of Justice Strategy 2025 –2030

The Ministry of Justice recently unveiled the theme “Towards an Integrated Justice System” which sets an ambitious roadmap for legal sector reform in Qatar. The strategy is designed to deliver transparent, efficient, and innovative legal services, directly supporting Qatar’s National Vision 2030 and the Third National Development Strategy.  

For businesses, these reforms signal a more predictable and streamlined regulatory landscape, with a strong emphasis on legal clarity, faster dispute resolution and improved access to justice. The initiatives range from digitalization of services to the development of legal talent, all targeted to increase investor confidence facilitating market entry and ensuring a supportive legislative framework for business.  

Conclusion

The legal reforms introduced in Qatar during the past twelve months are both ambitious and far-reaching. From workforce nationalization and constitutional modernization to judicial efficiency and international tax compliance, these changes demonstrate Qatar’s drive to align with global best practices while advancing its national vision. Businesses operating in Qatar should closely monitor these developments to ensure compliance and leverage new opportunities in a rapidly evolving legal environment.

Over the coming twelve months we expect to see Qatar consolidating its recent reforms with new implementing regulations and sector-specific laws. Al Ansari Law will be at the fore front of keeping you informed and alert to amendments to ensure timely compliance and capitalization on emerging opportunities in an evolving legal landscape.

This article is intended for informational purposes only and does not constitute legal advice. For tailored guidance, please contact our Qatar legal advisory team, including Salman Al Ansari (salansari@alansarilf.com); Rafi Sajian (Rsajian@alansarilf.com) and SoniaBarber (sbarber@alansarilf.com) for further advice.

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