Commercial Companies Law No 5 of 2002 was repealed in August by Companies Law No 11 of 2015. However until new decisions are issued, the current ones remain in place.
- Limited liability companies (LLCs) – can now be established by a single person owning the entire share capital (previously the minimum number of shareholders was two). This replaces the single-person company under the old Companies Law. Under the new Companies Law the shareholders can determine the share capital of an LLC (previously the minimum share capital was QAR200,000 divided into equal shares).
- Article 68 company – a shareholding company where the Qatari government, a government owned entity or a public corporation must own 51% of the shares, unless the Council of Ministers consents otherwise. Certain provisions of the Commercial Companies Law are excluded from the company’s Articles of Association.
- General partnership –joint partners administer the affairs of the company, and trustee partners contribute to the company’s capital.
- Simple limited partnership– a local entity formed by two or more Qataris.
- Limited partnership with shares – formed by joint partners, liable for the debts, or trustee partners, whose liability is limited to the share value.
- Unincorporated joint venture – formed by two or more people with a local partner holding 51%.
- Joint stock company (public or private)– the capital is divided into shares with a minimum of five shareholders. Foreign investors can own a maximum of 25% between them.
- Holding company – incorporated as a joint stock, limited liability or one‑person company. The holding company must hold at least 51% of the shares in each of the companies under its control.