Corporate & Commercial9 min read
Qatar Commercial Companies Law: what does Law No. 11 of 2015 say?
Faysel Al-MohannadiLawyer admitted before the Court of Cassation · Reviewed on
Short answer
Qatar's Commercial Companies Law is Law No. 11 of 2015, last amended by Law No. 8 of 2021. It recognises seven company forms, including the limited liability company, which a single owner may hold. It sets the rules on management and directors' liability, general assemblies, capital and profits, share transfers, conversion and merger, dissolution and liquidation, and penalties.
What does Qatar's Commercial Companies Law govern, and where can you read it?
The Commercial Companies Law governs a commercial company in Qatar from formation to liquidation. Every company formed in Qatar is Qatari, with its head office in Qatar (Article 3). The Ministry of Commerce and Industry supervises compliance, and the Qatar Financial Markets Authority (QFMA) has specific powers over listed companies (Articles 322 and 323).
- - A company that does not take one of the seven forms is void (Articles 4 and 5).
- - Except for a joint venture company, the company contract and every amendment must be in Arabic and notarised or they are void, and the company has no legal personality until it is publicised (Articles 6 and 8). See our guide to commercial registration.
Companies in the Qatar Financial Centre and the free zones have their own laws, compared in our WLL vs LLC guide. For the formation steps, see registering a company in Qatar.
The official Arabic text, with its amendments, is on Al Meezan, the State's legal portal. Some amended articles may show the old paragraph next to the new one, so read Law No. 8 of 2021 alongside it.
Which company forms does the law recognise?
The law lists seven forms (Article 4) and allows a limited liability company to have a single owner.
| Form | Article | Key feature |
|---|---|---|
| General partnership | 21 | Two or more individuals, jointly liable with all their assets for the company's debts |
| Simple limited partnership | 45 | General partners who manage and are personally liable, and limited partners liable up to their contribution |
| Joint venture company | 53 | An undisclosed arrangement with no legal personality and no publication |
| Public shareholding company | 62 | Tradable shares, at least five founders and capital of at least QAR 10 million (Articles 65 and 67) |
| Private shareholding company | 205 | At least five founders, no public offering and capital of at least QAR 2 million |
| Partnership limited by shares | 209 | General partners plus shareholders with limited liability, and capital of at least QAR 1 million (Article 213) |
| Limited liability company (LLC or WLL) | 228 | One to 50 partners, each liable only up to their share |
| Single-owner company | 2, 228 and 263 | An LLC with one owner, who is personally liable if they mix their own interests with the company's |
A holding company is a shareholding company or LLC that controls subsidiaries, with capital of at least QAR 10 million (Articles 264 and 266).
Who runs the company, and who is liable for mistakes?
A board of directors runs a shareholding company and one or more managers run an LLC; the big decisions stay with the general assembly.
| Issue | Shareholding company | Limited liability company |
|---|---|---|
| Management | A board of 5 to 11 members, for up to three years (Article 95) | One or more managers with full authority unless the founding document limits it (Article 242) |
| Liability | Joint liability for fraud, abuse of power, breach of the law or articles, and gross error; exemption clauses are void (Article 113) | As for shareholding company directors (Article 244) |
| Competing | Needs general assembly approval, and any interest in company deals must be disclosed (Articles 108 and 109) | Needs general assembly approval, or the manager may be removed and must compensate (Article 245) |
| Annual general assembly | Within four months of the financial year-end (Article 123) | Within four months of the financial year-end (Article 250) |
| Who can call a meeting | Shareholders with 10 per cent of the capital (Article 124) | Partners with 20 per cent of the capital (Article 250) |
| Decisions | Absolute majority of shares represented (Article 131); 75 per cent quorum for a first extraordinary meeting (Article 139) | Half the capital (Article 256); three quarters to amend the founding document or capital (Article 258) |
| Accounts and auditor | Accounts within three months (Article 120); auditor appointed yearly, for at most five consecutive years (Article 141) | Accounts within two months, sent to partners within a month (Article 251); auditor appointed yearly (Article 260) |
The company may claim against board members within five years of the error (Article 115), a shareholder harmed personally may claim alone if it does not (Article 116), and an assembly discharge does not end the claim (Article 117). See also partner disputes.
How does a company convert, merge, dissolve and liquidate?
A company may change its form, merge, divide or be acquired (Articles 271 to 290), and it ends through dissolution and then liquidation.
- - Conversion: no new legal person is created; becoming a shareholding company needs two years on the register, and objecting partners may exit (Articles 271, 272 and 275).
- - Merger: by absorption or consolidation, with rights and obligations passing to the surviving or new company (Articles 277 and 281).
- - Dissolution: on expiry of the term or purpose, loss of the assets, the partners' agreement, a merger, or a court judgment or bankruptcy (Article 291).
- - Losses of half the capital: management must put the company's future to the general assembly (Articles 295 and 298).
1. The company keeps its legal personality as far as liquidation needs, and adds "under liquidation" to its name (Article 304).
2. The partners or general assembly appoint the liquidator, or the court does after a judgment (Article 307).
3. Creditors get at least 45 days to file claims (Article 312).
4. Debts are paid in this order: employees, the State, rent owed to the company's landlord, then others (Article 313).
5. Liquidation may not exceed three years without a court or ministerial decision, and ends with removal from the register (Articles 316 and 319).
For the tax side of a restructuring, see our guide to corporate income tax.
What are the penalties, and what has changed since 2021?
The Ministry of Commerce and Industry imposes administrative penalties, and the courts impose criminal ones.
| Type | Examples | Penalty | Source |
|---|---|---|---|
| Administrative | Breaching the law or its implementing decisions | Warning, reprimand, a ban from management, up to QAR 10,000 a day for a continuing breach, or up to QAR 1 million | Article 324 |
| Criminal | False statements in prospectuses or balance sheets, fraudulent valuation of in-kind contributions, misuse of company funds | Up to two years in prison and a fine of up to QAR 1 million, or either | Article 334 |
| Fine | Blocking access to the books, or deliberately obstructing a general assembly | Up to QAR 500,000 | Article 335 |
Criminal penalties double for repeat offences (Article 336). An administrative penalty can be challenged before the Minister within 30 days (Article 324).
The last amendment, Law No. 8 of 2021, added for shareholding companies prior assembly approval of large deals in which insiders have an interest (Article 109), a ban on the chair holding an executive post (Article 98 bis) and electronic assemblies (Article 123). Al Meezan shows no later amendment up to 19 October 2026.
For listed companies, the QFMA issued a new Governance Code (Decision No. 5 of 2025) and new rules on offering and listing securities and on mergers and acquisitions (Decision No. 8 of 2025).
When should you speak to a lawyer?
You can read the law yourself, but these situations are worth a legal review:
- - You are choosing a form or drafting the founding document and want clear exit and transfer terms.
- - A partner has offered their share to an outsider and the redemption period has started.
- - The company's losses have reached half its capital.
- - You suspect a manager or director is competing with the company or dealing for their own benefit.
- - A general assembly decision looks unlawful; a claim to annul it cannot be heard after one year (Articles 136 and 261).
- - You are planning a conversion, merger, acquisition or liquidation.
- - You have received a notice of violation from the Ministry of Commerce and Industry.
What the law says
This guide relies on the Commercial Companies Law, Law No. 11 of 2015, as amended by Law No. 8 of 2021, in particular Articles 3 to 8, 13, 15 and 17 (general provisions); 21, 45, 53, 62, 205, 209, 228, 263 and 264 (company forms); 95 to 141, 161, 165, 185, 190 to 201 and 234 to 262 (management, assemblies, accounts and capital); 271 to 319 (conversion, merger, dissolution and liquidation); and 322 to 336 (oversight and penalties). For listed companies it also mentions QFMA Board Decisions No. 5 and No. 8 of 2025. Texts checked on Al Meezan on 19 October 2026.
Read on Al MeezanQuestions people ask
It is Law No. 11 of 2015, published in the Official Gazette on 7 July 2015 and amended by Law No. 8 of 2021.
Yes, as a limited liability company (Articles 2 and 228). The owner is personally liable if they mix their own interests with the company's, or stop its business early in bad faith (Article 263).
For some forms: QAR 10 million for a public shareholding or holding company, QAR 2 million for a private shareholding company and QAR 1 million for a partnership limited by shares. LLC partners set the capital themselves and pay it in full at formation (Articles 234 and 235).
Yes, to foreign companies operating in Qatar, except for the formation rules (Article 17). Foreign ownership limits are set by Law No. 1 of 2019.
On Al Meezan, which also offers a copy of the Official Gazette issue that published it. That copy has the original 2015 text, so read Law No. 8 of 2021 with it.
This guide is general information about Qatari law, not advice on your case.
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