Middle East
Currency
SAR
Corporate Tax
20%
Personal Income Tax
0%
VAT / GST
15%
Income tax on non-Saudi/non-GCC shareholders. Zakat 2.5% on Saudi/GCC-owned businesses.
No personal income tax on employment income.
Increased from 5% to 15% on 1 July 2020.
Dividends
5%
Interest
5%
Royalties
15%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
GOSI: 22% on Saudi nationals (employer 12% + employee 10%); 2% for non-Saudis (work injury only).
Capital Gains Tax
0% (individuals); 20% on share gains for companies
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0% (Zakat 2.5% on Zakat-base)
Property Tax
White-land tax 2.5% on undeveloped urban land
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~60
Key partners: UK, France, Germany, China, India, UAE
DTAs typically cap withholding at 5%–10%; some provide 0% on dividends for substantial holdings. GCC states have a unified tax treaty framework.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
Calendar year (Hijri calendar also permitted)
Notes
Transfer pricing and ESR rules apply. Zakat is an Islamic capital-based levy, not income tax.
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