🇸🇦 Saudi Arabia Tax Guide - Income Tax, Corporate Tax & Special Regimes
🇸🇦 Saudi Arabia
SA / SAU #12
Nomad Score
56.0
Cities
19
Region
Arab League,
G20,
BRICS,
Middle East,
Arab World,
Silk Road,
OPEC,
Asia,
Asia,
Western Asia
Currency
SAR
🇸🇦 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%.
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
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