Top income tax
None
Territorial system
Corporate tax
20.0%
VAT
15.0%
standard rate
Tax residency
183 days
33 tax treaties
Saudi Arabia tax profile
Data year: 2025
- Tax system
- Territorial No personal income tax. CIT of 20% applies only to non-Saudi/non-GCC shareholders profits. Saudi/GCC shareholders pay Zakat at 2.5% instead. Income from oil/hydrocarbons taxed at 50-85%.
- Top PIT rate
- No Income Tax
- Corporate tax rate
- 20.0%
- VAT
- 15.0%
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- 9.8%
- Social security (employer)
- 11.8%
- Dividend withholding
- 5.0%
- Interest withholding
- 5.0%
- Royalty withholding
- 15.0%
- Treaty count
- 33
Tax flags
Territorial Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if has a permanent place of residence in Saudi Arabia and resides in the country for 30+ days, or resides in Saudi Arabia for 183+ days in a tax year.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March 31
Sources
- PwC Worldwide Tax Summaries - Saudi Arabia (accessed Mar 23, 2026) CIT, VAT, Zakat, withholding rates