Qatar Strengthens Tax Transparency with Launch of Tabadol Country-by-Country Reporting Portal

Qatar has launched the Tabadol portal for country-by-country tax reporting, requiring Qatar-headquartered MNEs with revenues of at least QAR 3 billion to file a FY 2024 CbCR report and a FY 2025 notification by December 31, 2025.
The move aligns Qatar with OECD BEPS Action 13 standards, enhancing tax transparency, cross-border coordination, and compliance through a centralized digital filing system.

Earlier this year, the Qatar General Tax Authority (GTA) announced the launch of the Tabadol portal for the 2024 financial year (FY) country-by-country reporting (CbCR) submissions and CbCR notifications for the 2025 FY, with a filing deadline of December 31, 2025.

The CbCR obligation applies to multinational enterprise groups (MNEs) headquartered in Qatar with consolidated group revenues of at least QAR 3 billion (approximately US$824 million). These groups must submit standardized reports detailing the global allocation of income, taxes paid, and economic activity across jurisdictions. These reports must align with international tax transparency standards.

Tabadol’s introduction reflects Qatar’s ongoing efforts to strengthen tax transparency, align with evolving international reporting norms, and reduce the risk of double taxation through improved cross-border coordination. MNEs headquartered in Qatar should assess their reporting status early and ensure their internal systems are prepared to meet the new digital filing requirements within the prescribed timeframe.

GTA announcement and key details

Country-by-country reporting is part of the Organisation for Economic Co-operation and Development’s (OECD’s) Base Erosion and Profit Shifting (BEPS) Action 13 framework. This framework requires large MNEs to prepare an annual report. The report summarizes key aggregate data on the global allocation of income, profit, taxes paid, and indicators of economic activity. The data is used for high-level risk assessment by tax jurisdictions. In its Tabadol announcement, the GTA stated that the portal offers a centralized electronic platform for submitting CbCR filings and notifications, accessible to taxpayers, accounting firms, and auditors.

The GTA clarified that the requirement targets multinational companies headquartered in Qatar with total revenues of QAR 3 billion (US$824 million) or more in the reported fiscal year.

Groups that do not meet these criteria are not subject to the Tabadol CbCR obligation. This includes groups that are not headquartered in Qatar and Qatar-headquartered groups with revenues below the QAR 3 billion threshold.

According to the GTA, Tabadol also supports Qatar’s broader tax information exchange agreements. These agreements enable the secure exchange of relevant CbCR data with partner jurisdictions, with the aim of improving compliance efficiency and reducing the risk of double taxation through stronger cross-border coordination.

Filing requirements and timeline

In-scope groups must submit two documents through Tabadol by December 31, 2025: a CbCR report for FY 2024 and a CbCR notification for FY 2025. Under the Tabadol user manual, users must register and receive GTA approval before accessing the portal. The portal supports XML upload, Excel upload, or manual online entry for the CbCR report, as well as test and actual submissions and filing-status tracking.

The CbCR report follows the content requirements set out under BEPS Action 13 and is typically submitted in an OECD-standard XML format (see the OECD CbCR XML schema user guide). It includes aggregate data for each jurisdiction in which the group operates. This data includes revenue, profit (or loss) before income tax, income tax paid and accrued, stated capital, accumulated earnings, number of employees, and tangible assets (excluding cash). The report also identifies each constituent entity, including its tax residence and main business activities.

The notification is a separate declaration that confirms whether the local constituent entity is the group’s ultimate parent entity or a surrogate parent entity. If it is neither, then the entity must notify the tax authority of the identity and tax residence of the reporting entity that will file the CbCR report on the group’s behalf.

Significance of the Tabadol portal

The GTA positions Tabadol as an electronic platform dedicated to exchanging tax information with competent authorities in partner jurisdictions under international agreements. In addition to serving as a submission channel, the portal is designed to provide tax administrations with a more comprehensive view of the activity of multinational groups and strengthen cross-border coordination on compliance.

This move aligns with the OECD’s BEPS Action 13 Country-by-Country Reporting standard. Under this standard, large multinational groups prepare a dataset detailing their activity in each jurisdiction. Tax authorities use this dataset for high-level transfer pricing and BEPS risk assessment.

According to the GTA, the portal fosters trust and cooperation among countries regarding taxation, enhances law enforcement, mitigates the risk of double taxation, and promotes a transparent and stable investment environment.

For in-scope tax teams, this means treating Tabadol as both a filing mechanism and an audit-ready control point. They should confirm responsibility for the group notification and report, validate the underlying data sources, and plan internal review, testing, and submission well ahead of the deadline.

Key actions for in-scope groups

In light of the launch of the Tabadol portal, MNE groups should take the necessary steps early on to assess their compliance position and prepare for their upcoming filing obligations.

First, tax teams should confirm whether the group meets the applicable revenue threshold and if the ultimate parent entity is headquartered in Qatar. This will determine if CbCR filing obligations apply.

Second, groups should identify the relevant reporting entity and internal data owners to ensure clear responsibility for data collection, validation, and submission.

Third, entities subject to the regulations should start preparing the country-by-country dataset for the 2024 financial year. They should align internal figures with consolidated financial statements to avoid inconsistencies.

Meanwhile, tax teams should maintain a clear audit trail supported by robust transfer pricing documentation to withstand potential reviews by the GTA. Early testing and submission through the Tabadol portal are strongly recommended to mitigate technical and data-related risks. Finally, affected groups should coordinate closely with external auditors and tax advisors. They should also continue to monitor GTA guidance and updates, as further technical clarifications or procedural requirements may be issued before the filing deadline.

• Previous Article Tax and Reporting Obligations in the GCC: What MNEs Need to Know in 2026
• Next Article