Category: Saudi Arabia – Tax

Setting up a Regional Headquarters (RHQ) in Saudi Arabia can unlock headline tax incentives—alongside strict economic substance, transfer pricing, and VAT compliance. This step-by-step guide is written for corporate taxpayers in Saudi Arabia evaluating or operating an RHQ, with practical...

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Saudi Arabia’s Zakat, Tax and Customs Authority (ZATCA) uses data-driven audit techniques and advanced risk engines to prioritize cases across Corporate Income Tax, Zakat, VAT, WHT, Excise, and RETT. This guide explains how those practices typically work, what risk signals...

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For corporate taxpayers in Saudi Arabia, compliance with the Zakat, Tax and Customs Authority (ZATCA) rules is essential. Filing a corporate income tax return accurately and on time not only avoids penalties but also ensures smooth business operations. This guide...

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For corporate taxpayers in Saudi Arabia, understanding the statute of limitations for ZATCA tax assessments is critical. Whether it’s a 5-year rule or a 10-year extension, knowing these timelines can help businesses prepare accurate documentation, avoid disputes, and manage their...

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Saudi Arabia’s Special Economic Zones (SEZs) are a strategic initiative to attract foreign investment, boost exports, and diversify the Kingdom’s economy. One of their most attractive features for corporate taxpayers is the potential for VAT exemptions on eligible transactions. However,...

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Education allowances and school-fee reimbursements are common in Saudi Arabia—especially for relocating talent. But not every payment qualifies as a deductible expense for Corporate Income Tax (CIT) or as an allowable charge in mixed CIT/Zakat entities. This guide explains the...

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In Saudi Arabia, corporate taxpayers must comply with the Ultimate Beneficial Ownership (UBO) disclosure rules introduced to enhance transparency, combat money laundering, and ensure alignment with international standards. These rules apply to all legal entities operating in the Kingdom, including...

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For corporate taxpayers in Saudi Arabia, royalty payments to non-residents are subject to a specific Withholding Tax (WHT) rate of 15%. This rule is critical for businesses engaging in licensing, intellectual property usage, and technology transfer agreements with foreign entities....

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Corporate taxpayers in Saudi Arabia frequently engage foreign service providers for technical, consulting, and professional support. Under the Reverse Charge Mechanism (RCM), the VAT liability shifts from the foreign supplier to the Saudi recipient. This guide explains how to account...

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Corporate taxpayers in Saudi Arabia must apply a Real Estate Transaction Tax (RETT) rate of 5% on most transfers of real property and related rights. This in-depth guide explains what counts as a taxable disposal, how to value the transaction,...

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