Saudi Arabia
Western Asia · SA · 2 treaties
Tax profile
| Corporate income tax | 20% |
| Withholding — dividends | 5% |
| Withholding — interest | 5% |
| Withholding — royalties | 15% |
| VAT / GST (standard) | 15% |
| Personal income (top rate) | 0% |
| Capital gains | n/a |
| Tax system | No Income Tax |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Strict |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- Has a permanent place of residence in Saudi Arabia and stays in Saudi Arabia for at least 30 days during the tax year
- Stays in Saudi Arabia for 183 days or more during the tax year
Tax residency is based purely on physical presence and having a permanent place of residence, not on citizenship or long‑tail domicile rules, so residency generally ends once you no longer meet the 30‑day/permanent‑home or 183‑day presence tests. There is no indication of multi‑year tail or exit tax rules that would keep most individuals resident after they leave.
Source: Zakat, Tax and Customs Authority (ZATCA), Kingdom of Saudi Arabia
Tax treaty network (2)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Turkey | — | — | — |
| Poland | — | — | — |