There is no individual income tax scheme in Saudi Arabia.
Income tax is not imposed on an individual's earnings if they are derived only from employment in Saudi Arabia.
Non-employment income is taxed as an entity or permanent establishment (PE). See Taxes on corporate income in the Corporate summary for more information on the taxation of non-employment income.
A non-resident person with no PE who derives income from a source in Saudi Arabia is taxed based on the withholding tax (WHT) regulations. See Withholding taxes in the Corporate summary for more information on WHT regulations.