The legal system of Qatar
A civil-law system whose 2004 Civil Code follows the Egyptian model, with Sharia governing personal status and applied by dedicated family benches. The civil code follows the Egyptian Civil Code of 1949, which transmitted French civil-law structure into the Arab world, while personal status, succession and family matters remain governed by Sharia as applied by the courts. As in the UAE, a financial centre operates on different foundations: the Qatar Financial Centre has its own civil and commercial regulations and the Qatar International Court and Dispute Resolution Centre, a common-law court with international judges hearing cases in English. Labour law was substantially rewritten between 2017 and 2020, abolishing the exit-permit requirement and the employer no-objection certificate that had defined the kafala system, and introducing a non-discriminatory minimum wage.
Legal tradition
Qatar belongs to the mixed (civil law and islamic law, with a common-law financial centre) tradition. A civil-law system whose 2004 Civil Code follows the Egyptian model, with Sharia governing personal status and applied by dedicated family benches. The civil code follows the Egyptian Civil Code of 1949, which transmitted French civil-law structure into the Arab world, while personal status, succession and family matters remain governed by Sharia as applied by the courts. As in the UAE, a financial centre operates on different foundations: the Qatar Financial Centre has its own civil and commercial regulations and the Qatar International Court and Dispute Resolution Centre, a common-law court with international judges hearing cases in English. Labour law was substantially rewritten between 2017 and 2020, abolishing the exit-permit requirement and the employer no-objection certificate that had defined the kafala system, and introducing a non-discriminatory minimum wage.
How power is divided
Unitary. Eight municipalities administered centrally, with a Central Municipal Council of twenty-nine elected members holding advisory functions over local services only.
Where law comes from
- The 2004 Permanent Constitution
- As amended in 2024; Sharia is a principal source of legislation.
- Emiri decrees and laws
- The principal legislative instruments.
- Civil Code 2004 and Commercial Code 2006
- Egyptian-model codifications of obligations and commerce.
- Sharia
- Governs personal status, family and succession for Muslims.
- QFC regulations
- Separate civil and commercial regime applying within the Qatar Financial Centre.
The legal profession
Advocacy before the ordinary courts is reserved to Qatari nationals on the roll of advocates, with foreign lawyers licensed as consultants; onshore pleadings are in Arabic. The QICDRC admits common-law practitioners and sits in English. Attestation before the Ministry of Justice notary is required for powers of attorney, company documents and real property transfers.
Law by topic in Qatar
- Family LawFamily Law 2006 codifying Hanbali-influenced personal statusLaw 22 of 2006 codifies marriage, divorce, custody and inheritance for Muslims. Non-Muslims may have their own religious rules applied in some matters.
- Constitutional LawA 2004 permanent constitution with a hereditary EmirThe 2004 Constitution establishes a hereditary emirate in which the Emir holds executive authority. Islamic law is named as a principal source of legislation.
- Civil ProcedureCivil-law courts, with the QICDRC applying common law in the QFCThe onshore courts apply the Civil Code in Arabic. The Qatar International Court in the Qatar Financial Centre operates in English with common-law procedure.
- Property & LandDesignated freehold zones for foreign buyersForeign nationals may own freehold in designated areas including the Pearl and Lusail, and leasehold of up to ninety-nine years elsewhere.
- Criminal LawA codified penal code retaining sharia offences for MuslimsThe Penal Code of 2004 codifies most offences but preserves hudud and qisas penalties for Muslims in defined categories.
- Employment & LabourLabour Law reformed to abolish exit permits and the kafala linkReforms between 2018 and 2020 removed exit permit requirements and the need for employer consent to change jobs, and introduced a non-discriminatory minimum wage.
- Tax LawTen per cent corporate tax, no personal income tax, no VAT yetCorporate income tax is ten per cent on foreign-owned profit. There is no personal income tax, and VAT has been legislated for in the GCC framework but not yet implemented.
- Immigration & NationalitySponsored residence with permanent residency available since 2018Residence is normally employer-sponsored. Law 10 of 2018 created the Gulf's first permanent residency scheme, and exit permits were abolished for most workers.
- Business & CorporateCommercial Companies Law with full foreign ownership by approvalLaw 1 of 2019 allows up to one hundred per cent foreign ownership in most sectors with ministerial approval, replacing the former forty-nine per cent cap.
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