Article 1
Personal Scope
This Convention shall apply to persons who are residents of one or both of the States.
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June 26, 2026
Convention between the Government of the State of QATAR and the Government of the FRENCH REPUBLIC for the Avoidance of Double Taxation
The Government of the State of Qatar and the Government of the French Republic,
Desiring to conclude a convention for the avoidance of double taxation, have agreed to the following provisions:
Contents
Article 1 - Personal Scope
Article 2 - Taxes Covered
Article 3 - General Definitions
Article 4 - Resident
Article 5 - Income from Immovable Property
Article 6 - Business Profits
Article 7 - Shipping and Air Transport
Article 8 - Dividends
Article 9 - Income from Debt-Claims
Article 10 - Royalties
Article 11 - Capital Gains
Article 12 - Independent Personal Services
Article 13 - Dependent Personal Services
Article 14 - Pensions
Article 15 - Government Service
Article 16 - Students
Article 17 - Capital
Article 18 - Inheritances
Article 19 - Specific Provisions
Article 20 - Elimination of Double Taxation
Article 21 - Mutual Agreement Procedure
Article 22 - Members of Diplomatic Missions and Consular Posts
Article 23 - Scope of Territorial Application
Article 24 - Entry into Force and Termination
Article 1
Article 2
Taxes Covered
The existing taxes to which the Convention shall apply are:
in the case of Qatar:
the income tax on companies;
any tax on total income or on items of income-including gains from the alienation of movable or immovable property-any tax on capital and any tax on inheritances, which are similar to those to which the Convention shall apply in the case of France;
(hereinafter referred to as 'Qatar tax').
in the case of France:
l'impôt sur le revenu (income tax);
l'impôt sur les sociétés (company tax);
l'impôt de solidarité sur la fortune (wealth tax);
l'impôt sur les inheritances (tax on inheritances);
and all withholding, all prepayments and installments on the taxes described hereinabove
(hereinafter referred to as 'French tax');
The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of this Convention in addition to, or in place of, the existing taxes. The States shall notify each other of changes which have been made in their respective taxation laws.