The content in this tax guide is provided by EY.
Going to or leaving Saudi Arabia
|Tax authority||The General Authority of Zakat & Tax (GAZT)|
|Tax year||Not applicable|
|Tax return due date||Not applicable|
|Is joint filling possible||No|
|Are tax return extensions possible||No|
|Local information||Tax authority|
|Details||The General Authority of Zakat & Tax (GAZT)|
|Local information||Tax year|
|Local information||Tax return due date|
|Local information||Is joint filling possible|
|Local information||Are tax return extensions possible|
2020 income tax rates
|Taxable income band||National income tax rates|
|Taxable income band||
|National income tax rates||
There is no personal income tax in Saudi Arabia.
A flat income tax rate of 20% is applied to the tax-adjusted profit of resident non-Saudi and non-GCC individuals.
Non-residents who do not have a legal registration or a permanent establishment in Saudi Arabia are subject to withholding tax on their income derived from a source in Saudi Arabia. A Saudi resident entity must withhold tax from payments made to such non-residents with respect to income derived from Saudi Arabia. This rule applies regardless of whether the Saudi entity is a taxpayer. The withholding tax rates are:
- management fees are taxed at 20%
- dividends, interest, rent, payments made for technical and consulting services, payments for air tickets, freight or marine, shipping, international telephone services, and insurance or reinsurance premiums are taxed at 5%
- royalties, payments made to head office or an affiliated company for services and payments for other services are taxed at 15%
- all other payments are taxed at 15%
Expat tax guides
Read tax guides for expats provided by EY.
Who is liable?
Residence status for tax purposes
Income subject to tax
Net worth tax (Zakat)
Tax filing and payment procedures
How can I open an offshore bank account?
The Tax Navigator section is provided by EY in accordance with their Terms and Conditions (PDF). EY accepts no responsibility for the accuracy of this information. By using this information, you are accepting the terms under which EY is making the content available to you based on the legislation and practices of the country concerned as of 15/09/21 by EY and published in its Worldwide Personal Tax Guide, 2020-21.
Tax legislation and administrative practices may change, and this content is a summary of potential issues to consider. This content is provided for guidance purposes only; it is not meant for direct implementation of transactions or reliance upon when considering entering into transactions. It should not be used as a substitute for professional tax, legal, financial, accounting, consulting, regulatory or other professional advice and you should seek professional advice before taking any action. It is your responsibility to ensure you make all relevant disclosures to the relevant tax authorities and that you are compliant with local tax legislation. EY accepts no responsibility for any loss arising from any action taken or not taken by anyone using this material.
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