The trickiest part in opening a kindergarten/nursery is the authorities' approval/licensing part. Other than that, if you have a sufficient starting capital for the project and can secure the 51% investment of a Qatari partner, it shouldn't be hard as everyone else is doing it.

In term of licenses, you will need quite a bunch of them:

-commercial license
-advertising license
-civil defense license
-supreme education council license
-work licenses (...)

I have personally worked in a kindergarten for a while and in terms of cost, I can give you a rough idea of what you should prepare for:

-a suitable villa that matches the municipality/civil defense specifications for a nursery. (QR.15,000 to QR.50,000/month depending on size, location...)

-painting, refurbishing, maintenance... (QR.50,000)

-furniture (tables, chairs, toys, TV room, playground games...) (QR.100,000)

-books, DVDs for a library (QR.10,000)

-stationary (QR.10,000)

-teachers (from QR.5,000 to QR.12,000 depending on nationality, qualifications...)

-Manager (QR.20,000/m.), assistant manager (QR.10,000/m.), secretary (QR.4,000/m.), nurse (QR.3,000/m.), assistant teachers (QR.2,000/m.), cleaners (QR.1,500/m.)

-Buses, vans (QR.500,000), bus attendants, drivers (QR.10,000/m)...

-overheads: electricity, water, telephone, internet (QR.10,000/m.)

-advertising, marketing, fliers, website design/maintenance, IT technician (QR.100,000)

As I said, you should have a solid capital for the project and a capable funding partner, otherwise it is not worth the headache...