SA · Asia · SAR
Saudi Arabia
Tax rates
Income Tax
0%
Source: PWC Worldwide Tax Summaries — Saudi Arabia (Individual, Taxes on personal income) · as of 2026-01-14Corporate Tax
20%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
15%
Standard rate
Source: PWC Worldwide Tax Summaries — Saudi Arabia (Corporate, Other taxes) · as of 2020-07-01Capital Gains Tax
0%
Source: PWC Worldwide Tax Summaries — Saudi Arabia (Individual, Income determination) · as of 2026-01-14Crypto Tax
0%
Source: PWC Worldwide Tax Summaries — Saudi Arabia (Individual, Income determination) · as of 2026-01-14Wealth Tax
0%
Not levied
Source: PWC Worldwide Tax Summaries — Saudi Arabia (Individual, Other taxes) · as of 2026-01-14
Estimate your income tax on a salary with the income tax calculator.
Notes & in practice
Income Tax
There is no individual income tax scheme in Saudi Arabia; income is not taxed where derived only from employment in the Kingdom. Non-employment income is instead taxed at the entity or permanent-establishment level under the corporate tax system.
In practice
- Residency
An individual is a Saudi Arabia tax resident if they have a permanent place of residence in Saudi Arabia and reside there for at least 30 days in the taxable year, or if they reside in Saudi Arabia for at least 183 days in the taxable year; residence for part of a day counts as residence for the whole day, except for a person in transit between two points outside Saudi Arabia.
Source: PWC Worldwide Tax Summaries — Saudi Arabia (Individual, Residence) · as of 2026-01-14- Filing
There is no individual income tax scheme in Saudi Arabia.
Source: PWC Worldwide Tax Summaries — Saudi Arabia (Individual, Tax administration) · as of 2026-01-14
VAT
In practice
- Filing
Under the GCC-wide Common VAT Agreement, to which Saudi Arabia is a signatory, the Mandatory Registration Threshold is SAR 375,000 of actual or expected annual taxable supplies, above which registration is compulsory. A Voluntary Registration Threshold, set at 50% of that figure, lets smaller businesses register before reaching the mandatory level.
Source: ZATCA (Zakat, Tax and Customs Authority) — Common VAT Agreement of the GCC States · as of 2017-07-23
Capital Gains Tax
Saudi Arabia has no individual income tax scheme, so individuals are not subject to a capital gains tax on personal investments such as listed shares.
Crypto Tax
"There is no individual income tax scheme in Saudi Arabia." With no general individual income tax, gains an individual makes on disposing of cryptocurrency held as a personal investment are not taxed.
Wealth Tax
No net wealth/worth tax levied in Saudi Arabia.