43 84 Real estate located in the State, including the sale of shares and shares in joint stock companies or companies whose main assets are real estate located in the State. Services provided by parent companies, branches or related companies. Interest on loans obtained from the state. # The total income generated from the exploration, extraction or exploitation of natural resources located in the country, is subject to additional taxes under the double taxation agreement signed in the country of origin of the registered company. Qatar has double taxation agreements with more than 40 countries. Excise tax The excise tax is an investment in Qatar's future through its contribution to building a healthier society. An excise tax is a consumption tax applied to specific goods that are considered harmful to human health in general, with the aim of reducing their consumption. Excise tax revenues will be used in improving public services including hospitals, infrastructure, and education. This policy will contribute to achieving the social policy objectives of Qatar within the framework of the National Vision 2030, and will help secure a sustainable future for Qatar and future generations. The following goods will be subject to Excise Tax: Soft drinks (excluding unflavored aerated water) - 50% tax rate Energy drinks - 100% tax rate Goods of a special nature - 100% tax rate Tobacco products 100% tax rate Since excise tax is a consumption tax, its ultimate burden falls on the final consumers, but it is collected at an early stage in the supply chain by taxpayers (importers, producers and those authorized to operate tax warehouses). # It shouldbenoted that excise tax is appliedwhenexcisegoods areavailable for consumption. Tax Exemption Tax exemptions apply to the following: Profits and revenues on Public Treasury Bonds, Development Bonds, and Public Corporation Bonds. Taxation System
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