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Saudi Arabia × Tax & International Structuring
Tax and structuring for businesses, investments and deals that cross borders. In Saudi Arabia, that means local law, local regulators and local practice, handled by a qualified professional who practises there.
Riyadh · Saudi ArabiaWONE Global Partner · Saudi Arabia
Abdullah Yousef Al-Hussaini (License No. 992) is a seasoned accounting and auditing professional with a career spanning leading roles at Ernst & Young (EY) and one of Saudi Arabia’s largest insurance companies, includin…
Riyadh · Tuesday 3 November
22:43
Local time
What the rules say in Saudi Arabia
From the Saudi Arabia market guide: the points that matter most for tax & international structuring, each with the source it was checked against.
Full guide · Source-checked research100% of statements checked against a source119 checked against an official source54 checked against a secondary sourceChecked 2026-10-19Not yet professionally reviewed
Income tax is charged at the standard rate of 20% on taxable income that does not qualify for a special regime.
Non-Saudi shareholdings in resident capital companies and non-residents with a permanent establishment; oil and hydrocarbon production is taxed under separate rates.Zakat, Tax and Customs Authority (ZATCA) · checked 2026-10-19Income tax applies to resident capital companies in respect of shares owned by non-Saudi partners, and to non-residents doing business in Saudi Arabia through a permanent establishment or earning Saudi-source income.
Shares of listed Saudi joint stock companies bought by non-Saudis for speculative trading are excluded.Zakat, Tax and Customs Authority (ZATCA) · checked 2026-10-19Zakat is charged at 2.5% of the zakat base on the shares held by Saudi and GCC citizens, with returns and payment due within 120 days of the fiscal year end.
Saudi and GCC-owned shares in companies; mixed-ownership companies pay zakat on the Saudi/GCC share and income tax on the non-Saudi share.Zakat, Tax and Customs Authority (ZATCA) · checked 2026-10-19Income from oil and hydrocarbon production is taxed at rates from 50% to 85%.
Oil and hydrocarbon producers only.PwC Worldwide Tax Summaries · checked 2026-10-19Withholding tax of 5% applies to dividends and to loan charges paid to non-residents.
Kingdom-source payments to non-residents; treaty rates may reduce the rate.Zakat, Tax and Customs Authority (ZATCA) · checked 2026-10-19Withholding tax of 15% applies to royalties and 20% to management fees paid to non-residents.
Kingdom-source payments to non-residents; treaty rates may reduce royalty rates.Zakat, Tax and Customs Authority (ZATCA) · checked 2026-10-19Withholding tax of 5% applies to technical and consulting services, rent and international telecommunications, while other payments to non-residents not specifically listed are taxed at 15%.
Kingdom-source payments to non-residents.Zakat, Tax and Customs Authority (ZATCA) · checked 2026-10-19Tax withheld must be reported and paid within the first 10 days of the month following payment, with an annual withholding statement due within 120 days after the fiscal year end.
Resident legal persons, resident individuals paying in the course of a business, and permanent establishments of non-residents.Zakat, Tax and Customs Authority (ZATCA) · checked 2026-10-19Read the full guide: Tax, zakat and statutory reporting · Customs, trade and product rules
Scope
Key questions
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WONE Global Partners in Saudi Arabia
The other named professionals responsible for WONE Global work in Saudi Arabia.
Jeddah · Saudi ArabiaWONE Global Partner · Saudi Arabia
Jeddah · Saudi ArabiaAlso in Saudi Arabia
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Cases
The cases this service leads or joins, each with what is at stake, how WONE Global handles it and who handles it in Saudi Arabia.
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