Saudi Arabia

An individual is considered a resident in Saudi Arabia for a taxable year if one meets any of the two following conditions:

• One has a permanent place of residence in Saudi Arabia and resides in Saudi Arabia for a total period of not less than 30 days in the taxable year.
• One resides in Saudi Arabia for a period of not less than 183 days in the taxable year.

With regards to counting the number of days, residence in Saudi Arabia for part of a day is considered residence for the whole day, except in case of a person in transit between two points outside Saudi Arabia.