Category: Saudi Arabia – Tax

Saudi Arabia imposes withholding tax (WHT) on payments made to non-resident entities and individuals for services rendered. These WHT rates range from 5% to 20% depending on the nature of the payment. This guide will help corporate taxpayers in Saudi...

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For corporate taxpayers in Saudi Arabia, understanding non-deductible expenses is critical to ensure compliance with the Zakat, Tax and Customs Authority (ZATCA) regulations. This guide outlines the types of costs that cannot be deducted when calculating taxable profits — including...

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In Saudi Arabia, the Zakat, Tax and Customs Authority (ZATCA) strictly prohibits the deduction of bribes, kickbacks, facilitation payments, and other unlawful expenditures when calculating the taxable base for corporate income tax purposes. This guide explains the legal basis, what...

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Saudi corporate taxpayers have a limited-time window to apply the new Zakat Executive Regulations (Bylaws) to prior fiscal years. Under Ministerial Resolution (MR) No. 1463, the filing deadline to request retroactive application has been extended to 31 August 2025. Use...

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The repeal of the Natural Gas Investment Tax (NGIT) in Saudi Arabia in 2018 significantly changed the tax landscape for investors in the natural gas sector. With NGIT removed, income from natural gas investments became subject to standard corporate income...

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Under the Saudi Arabian VAT Law, businesses registered with the Zakat, Tax and Customs Authority (ZATCA) are required to file VAT returns either monthly or quarterly. The filing frequency depends primarily on the business’s annual taxable supplies and certain regulatory...

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Corporate entities in Saudi Arabia with mixed ownership—combining GCC and non-GCC shareholders—must navigate complex rules for splitting their liabilities between Income Tax and Zakat. The Zakat, Tax and Customs Authority (ZATCA) enforces specific allocation principles to ensure compliance and fairness...

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For corporate taxpayers in Saudi Arabia, operational losses don't always mean the end of financial stability. The Zakat, Tax and Customs Authority (ZATCA) allows certain losses to be carried forward to offset future taxable profits, helping businesses recover from downturns...

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Timely filing of Value Added Tax (VAT) returns is a critical compliance obligation for corporate taxpayers in Saudi Arabia. The Zakat, Tax and Customs Authority (ZATCA) imposes strict penalties on businesses that delay VAT submission or payment. Understanding these rules...

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Corporate taxpayers in Saudi Arabia are required to file Corporate Income Tax and Zakat returns on time to avoid significant financial penalties. The Zakat, Tax and Customs Authority (ZATCA) enforces strict deadlines, and late filing can lead to monetary fines,...

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