Saudi Arabia
Western Asia · SA · 2 treaties
What is the personal income tax rate in Saudi Arabia?
Saudi Arabia has a 0% personal income tax rate, as its tax system is based on 'no_income_tax'.
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 |
Common questions
- What is the corporate tax rate in Saudi Arabia?
- The corporate tax rate in Saudi Arabia is 20%.
- What is the standard VAT rate in Saudi Arabia?
- The standard Value Added Tax (VAT) rate in Saudi Arabia is 15%.
- How long does it take to become a tax resident in Saudi Arabia?
- It takes 183 days to establish tax residency in Saudi Arabia.
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 (57)
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 | 10% | 10% | 10% |
| Poland | 5% | 5% | 10% |
| Albania | 5% | 6% | 8% |
| Algeria | 0% | 0% | 7% |
| Austria | 5% | 5% | 10% |
| Azerbaijan | 7% | 7% | 10% |
| Bangladesh | 10% | 7.5% | 10% |
| Belarus | 5% | 5% | 10% |
| Bulgaria | 5% | 5% | 10% |
| China | 12.5% | 10% | 10% |
| Cyprus | 5% | 0% | 8% |
| Czechia | 5% | 0% | 10% |
| Egypt | 10% | 10% | 10% |
| Ethiopia | 5% | 5% | 7.5% |
| France | 0% | 0% | 0% |
| Gabon | 5% | 7.5% | 10% |
| Georgia | 5% | 5% | 8% |
| Greece | 5% | 5% | 10% |
| Hong Kong S.A.R. | 5% | 0% | 8% |
| Hungary | 5% | 0% | 8% |
| India | 5% | 10% | 10% |
| Ireland | 5% | 0% | 8% |
| Italy | 10% | 5% | 10% |
| Japan | 10% | 10% | 10% |
| Jordan | 5% | 5% | 7% |
| Kazakhstan | 5% | 10% | 10% |
| Kosovo | 5% | 5% | 10% |
| Kyrgyzstan | 0% | 0% | 7.5% |
| Latvia | 5% | 5% | 7% |
| Luxembourg | 5% | 0% | 7% |
| Malaysia | 5% | 5% | 8% |
| Malta | 5% | 0% | 7% |
| Mexico | 5% | 10% | 10% |
| Morocco | 10% | 10% | 10% |
| Netherlands | 10% | 5% | 7% |
| North Macedonia | 5% | 5% | 10% |
| Pakistan | 10% | 10% | 10% |
| Portugal | 10% | 10% | 8% |
| Romania | 5% | 5% | 10% |
| Russia | 5% | 5% | 10% |
| Singapore | 5% | 5% | 8% |
| Slovakia | 5% | 10% | 10% |
| South Africa | 10% | 5% | 10% |
| South Korea | 10% | 5% | 10% |
| Spain | 5% | 5% | 8% |
| Sweden | 10% | 0% | 7% |
| Switzerland | 15% | 5% | 7% |
| Syria | 0% | 7.5% | 15% |
| Tajikistan | 10% | 8% | 8% |
| Tunisia | 5% | 5% | 5% |
| Turkmenistan | 10% | 10% | 10% |
| Ukraine | 15% | 10% | 10% |
| United Arab Emirates | 5% | 0% | 10% |
| United Kingdom | 15% | 0% | 8% |
| Uzbekistan | 7% | 7% | 10% |
| Venezuela | 5% | 5% | 8% |
| Vietnam | 12.5% | 10% | 10% |