Withholding tax
| Service Provided | Related party | Non-related party | |
|---|---|---|---|
| Nature of payment to non-resident | Offshore & Onshore services | Offshore Services | Onshore Services |
| Management fees | 20% | 20% | 20% |
| Technical & Consultancy Services | 15% | 5% | 5% |
| Royal or license fees | 15% | 15% | 15% |
| Interest and financial charges | 5% | 5% | NA |
| Rent | 5% | NA | 5% |
| Dividends | 5% | 5% | NA |
| Equipment Rental | 5% | 5% | 5% |
| Airline tickets, air or maritime freight | 5% | 5% | 5% |
| International telecommunications services | 15% | NA | 5% |
| Rental of server/satellite space or internet capacity | 15% | 5% | 5% |
| Scientific, industrial or geological surveillance | 15% | 5% | 5% |
| Supervisory services | 15% | 5% | 5% |
| Insurance Brokerage | 5% | 5% | 5% |
| Legal services | 15% | 5% | 5% |
| Accounting consultancy | 15% | 5% | 5% |
| Engineering services | 15% | 5% | 5% |
| Advertisement services | 15% | 5% | 5% |
| Maintenance services | 15% | 5% | 5% |
| Software maintenance | 15% | 5% | 5% |
| Land transport | 15% | NA | 15% |
| Accounting services (excluding consultancy) | 15% | NA | 15% |
| Recruitment services | 15% | NA | 15% |
| Business brokerage | 15% | NA | 15% |
| Subscription in magazines and newspapers | 15% | NA | 15% |
| Study expenses | 15% | NA | 15% |
| Tourism Services (Hotel, care rental, Guide) | 15% | NA | 15% |
| Marketing & sales services | 15% | NA | 15% |
| Storage expenses | 15% | NA | 15% |
| International seminar/conference | 15% | NA | 15% |
| Procurement services | 15% | NA | 15% |
| Catering Services | 15% | NA | 15% |
| Subscription in news reports | 15% | NA | 15% |
| Advertisement publishing (excluding any design work) | 15% | NA | 15% |
** Please note:
– These rates are based on the Saudi Tax Law.
– Effective WHT on gross receipt for technical and consulting services is 4.8% or 6%.??
| Country | Dividend | Interest | Royalty | Capital Gains |
|---|---|---|---|---|
| Saudi Arabia (domestic) | 5% | 5% | 15% | 20% |
| China | /5% | /10%(3) | 10% | 20%(5)(6) |
| Ireland | 0%(4) /5% | 0% | 5%/8%(7) | 20%(5)(6) |
| France | 0% | 0% | 0% | 20%(6) |
| Japan | 5%(8)/10%(3) | 10% (3) | 5%/10%(9) | 20%(5)(6) |
| Singapore | 5% | 5% | 8% | 0%(10)/15%(6)(11) |
| Malaysia | 5% | /5% | 8%(12) | 20% |
| Turkey | 5%(13)/10%(3) | 0%(10)/10%(3) | 10% | 20% |
| United Kingdom | 0%/5%/15%(15)(3) | 0% | 5%/8%(7) | 0%(10)/20%(5) |
** Please note:
– These rates are based on the Saudi Tax Law.
– Effective WHT on gross receipt for technical and consulting services is 4.8% or 6%.??
Register your company now!
CLA Group has the solution to help you grow.
CLA Group has the solution to help you grow.
Contact us
For more info on company registration, please contact our expert directly: