The Zakat, Tax and Customs Authority (ZATCA) (هيئة الزكاة والضريبة والجمارك) oversees tax assessment, collection, and e-invoicing implementation across Saudi Arabia.
| Tax / Duty Type | Statutory Rate | Tax Base / Target Scope | Filing Deadline |
|---|---|---|---|
| Corporate Income Tax (CIT) | 20.00% | Net adjusted profits attributable to non-Saudi foreign partners | Within 120 days of fiscal year end |
| Zakat (الزكاة الشرعية) | 2.50% | Zakat base of Saudi and GCC national shareholdings | Within 120 days of fiscal year end |
| Value Added Tax (VAT) | 15.00% | Taxable supply of standard goods and services | Monthly (turnover > SAR 40m) or Quarterly |
| Withholding Tax (WHT) | 5.00% – 20.00% | Payments to non-resident entities (royalties, management fees, dividends) | Within 10 days of the subsequent month |
Official Authority: Zakat, Tax and Customs Authority (ZATCA)