Category · Q&A index
Tax & VAT
Saudi VAT 15%, corporate income tax 20% plus zakat, ZATCA registration.
15%
Standard VAT rate on most goods and services
20%
Corporate income tax rate for Saudi entities
1MONTH
VAT return filing deadline after month-end
2MILLION SAR
Annual turnover threshold for ZATCA registration
Start here
01
I need to understand VAT rules and filing deadlines
Learn what transactions require VAT, invoice requirements, payment deadlines, and exemptions like residential rent to ensure your business stays compliant with Saudi VAT regulations.
5 questions
02
I'm an expat and need to know my tax obligations
Determine whether you're a tax resident, what income is taxable (employment, business, investments), applicable tax rates, and deductions available for expats working or doing business in Saudi Arabia.
03
I want to know which business expenses I can deduct
Identify qualifying business expenses, operational costs, and allowable deductions to reduce your taxable income and understand documentation requirements for tax purposes in Saudi Arabia.
10 answered questions
0 lawyer-reviewed
I need to understand VAT rules and filing deadlines
- Provisional0 views
Do I have to pay VAT on my apartment rent in Saudi Arabia?
Residential apartment and villa rentals in Saudi Arabia are exempt from VAT under Article 30, so landlords should not charge VAT on home leases.
- Provisional0 views
Are Bank Fees Subject to VAT in Saudi Arabia?
Most financial services are VAT-exempt under Article 20, but services with explicit fees or commissions — like transfer charges — may be subject to 15% VAT.
- Provisional0 views
What Must Be on a Saudi VAT Invoice?
Article 53 requires Saudi VAT invoices to include the supplier's TIN, invoice number, date, description of supply, taxable amount, and VAT charged.
- Provisional0 views
Do I Pay VAT on Imports to Saudi Arabia?
Yes, VAT applies to imports into Saudi Arabia at 15%. Registered businesses can defer payment via tax returns, while personal imports are assessed at customs.
- Provisional0 views
Saudi VAT Payment Deadline: When Is It Due?
Saudi VAT must be paid by the last day of the month following the Tax Period under Article 59, with extensions available under Article 60 for hardship cases.
Other questions
- Provisional0 views
Are Tadawul Share Sales Taxed for Expats?
Tadawul share sales are exempt from Saudi income tax under Article 10, but gains from private company shares remain taxable. Verify with ZATCA.
- Provisional0 views
Does a Saudi Office Create Tax Liability?
A Saudi office likely creates permanent establishment status under Article 4, subjecting foreign companies to 20% Saudi income tax on Kingdom-sourced income.
- Provisional0 views
What Business Expenses Are Tax Deductible in Saudi Arabia?
Saudi businesses can deduct regular, necessary operating expenses under Article 12, plus donations, bad debts, R&D, depreciation, and retirement contributions. Personal expenses are disallowed.
- Provisional0 views
Am I a Tax Resident in Saudi Arabia?
You're a Saudi tax resident if you have permanent accommodation and reside there, or spend 183 days in the Kingdom during a 12-month period.
- Provisional0 views
What is the income tax rate for expats running a business in Saudi Arabia?
Non-Saudi residents conducting business in Saudi Arabia are taxed at a flat 20% rate on their taxable business income under Article 7 of the Saudi Income Tax Law.