Funds are assigned to the Authority by the Supreme Council for Economic Affairs and Investment, and the Ministry of Finance may assign additional funds or surpluses. The Authority shall reinvest the investment returns that are generated with respect to funds managed by the Authority.

The Government of the State of Qatar has determined that QIA is a savings fund without pre-defined liabilities and whose objective is investing for the benefit of Qatar’s future generations.


Except for annual distributions to the Government of the State of Qatar of income and gain generated from investing the funds managed by the Authority, the withdrawal of funds managed by the Authority shall be limited to emergency situations as determined by the Supreme Council for Economic Affairs and Investment.


Leverage at total portfolio level will only be implemented to the extent permitted within approved limits. In addition, certain investments, for example in real estate, may involve leverage at the project level, as determined by the QIA investment team. When leverage is involved, appropriate due diligence and risk assessments are conducted by QIA in order to fully understand, measure, and manage risks connected with such borrowing facilities.

Tax Policy*

QIA intends to have professional and cooperative relationships with tax authorities in all of the jurisdictions in which it operates.

It endeavors to comply with all its compliance obligations and legal disclosure requirements and whenever a dispute arises, it actively engages with the relevant tax authority to expedite an efficient resolution.

*We consider that this tax policy statement applies to QIA’s activities within the State of Qatar, as well as globally, and complies with QIA’s obligation under paragraph 16(2), Schedule 19 of the United Kingdom Finance Act 2016 for the current financial year and subsequent accounting periods.