🇸🇦
Saudi Arabia Tax Treaties
23 active treaty partners
Saudi Arabia maintains 23 active bilateral tax treaties. General dividend withholding rates across its treaty network range from 5% to 10% (median 5%), with qualified rates for direct investment ranging from 0% to 5%. Interest is fully exempt (0%) in 3 of 23 treaties, with rates up to 10% in others. Pensions are exempt from source-country withholding across all treaties.
Tax System Overview
Corporate Rate20%
Individual Range0-0%
Capital Gains20%
CurrencySAR
Key Facts
Treaty Model BasisOECD
Treaty Network45 treaties
Fiscal YearJan 1 - Dec 31
CurrencySAR
Rate Distribution
General Dividends at 5% or below17 of 23 treaties
Qualified Dividends at 5% or below23 of 23 treaties
Interest at 0%3 of 23 treaties
Official Sources
Tax AuthorityZakat, Tax and Customs Authority (ZATCA)
Treaty AuthorityZakat, Tax and Customs Authority (ZATCA)
Treaty Partners
| Partner | Dividends | Interest | Pensions | Status |
|---|---|---|---|---|
| 🇦🇺Australia | 5% / 5% | 5% | 0% | In force |
| 🇦🇹Austria | 5% / 5% | 0% | 0% | In force |
| 🇨🇳China | 5% / 5% | 5% | 0% | In force |
| 🇪🇬Egypt | 5% / 5% | 5% | 0% | In force |
| 🇫🇷France | 5% / 0% | 0% | 0% | In force |
| 🇩🇪Germany | 5% / 5% | 5% | 0% | In force |
| 🇮🇳India | 5% / 5% | 10% | 0% | In force |
| 🇮🇹Italy | 10% / 5% | 5% | 0% | In force |
| 🇯🇵Japan | 10% / 5% | 5% | 0% | In force |
| 🇲🇾Malaysia | 5% / 5% | 5% | 0% | In force |
| 🇳🇱Netherlands | 10% / 5% | 5% | 0% | In force |
| 🇵🇰Pakistan | 10% / 5% | 5% | 0% | In force |
| 🇵🇱Poland | 5% / 5% | 5% | 0% | In force |
| 🇷🇺Russia | 5% / 5% | 5% | 0% | In force |
| 🇸🇬Singapore | 5% / 5% | 5% | 0% | In force |
| 🇿🇦South Africa | 5% / 5% | 5% | 0% | In force |
| 🇰🇷South Korea | 10% / 5% | 5% | 0% | In force |
| 🇪🇸Spain | 5% / 5% | 5% | 0% | In force |
| 🇨ðŸ‡Switzerland | 5% / 5% | 5% | 0% | In force |
| 🇹🇷Turkey | 10% / 5% | 10% | 0% | In force |
| 🇦🇪United Arab Emirates | 5% / 5% | 0% | 0% | In force |
| 🇬🇧United Kingdom | 5% / 5% | 5% | 0% | In force |
| 🇺🇸United States | 5% / 5% | 5% | 0% | In force |