Middle East
Saudi Arabia: tax at a glance
There is no personal income tax, but a 20% corporate tax applies to foreign-owned profit, along with a 2.5% Zakat on nationals and a 15% VAT.
Ways to relocate to Saudi Arabia
The residency and citizenship routes that lead here, weighed against the tax picture above.
Premium Residency (General)
Residency by investment
Premium Residency (Investor)
Business & founder
Premium Residency (Property)
Residency by investment
Premium Residency (Talent)
Talent & extraordinary ability
Saudi Citizenship
Citizenship by naturalisation
Saudi Iqama (Standard)
Employment
The taxes
- Personal income (top)
- 0%There is no personal income tax on individuals. Saudi and GCC nationals pay 2.5% Zakat instead of tax on business.
- Corporate income
- 20%
- Capital gains
- Exempt for individuals. There is no personal capital gains tax.
- VAT
- 15%
- Dividends (WHT)
- 5%
- Interest (WHT)
- 5%
- Royalties (WHT)
- 15%
- Social security (employee)
- 9.75% for Saudis; 0% for expats.
- Social security (employer)
- 11.75% for Saudis; 2% for expats, covering occupational hazard only.
- Wealth tax
- None. Zakat of 2.5% applies to nationals' Zakat base.
- Inheritance / estate
- None. Sharia law governs estate distribution.
- Property tax
- There is no annual property tax. A 5% Real Estate Transaction Tax applies on transfers, and a White Land Tax applies to vacant urban land.
- Other
- Zakat of 2.5% applies to the Saudi/GCC-owned share; oil and gas profits are taxed at 50–85%.
How the system works
- Tax system
- No personal income tax
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
A special regime for new arrivals
The corporate income tax is 20% on the non-Saudi share of profits. Zakat runs 2.5% on the Saudi or GCC share. VAT is 15%. Regional Headquarters (RHQ) licence holders get a 30-year tax incentive package.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.