Saudi Arabia

Individual - Taxes on personal income

Last reviewed - 27 June 2020

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.