Saudi Arabia Personal income tax
Saudi Arabia Personal income tax: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 24 Jul 2026.
Statutory personal income tax on individuals' salaries and wages, administered by the national tax authority (ZATCA).
| Current value | no single figure |
|---|---|
| In force from | 2004-07-30 |
| Official source | ZATCA, Income Tax Law (Royal Decree No. M/1 of 1425H, 2004) and Implementing Regulations — the tax reaches only resident capital companies (in respect of non-Saudi partners' shares) and non-resident persons with Saudi-source income; no provision imposes tax on resident individuals' employment income. There is no personal-income-tax statute in the Kingdom. |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
STRUCTURAL NULL — deliberate, positively established, not missing data. Saudi Arabia imposes NO personal income tax on individuals' salaries, wages, investment income or capital gains, for either Saudi nationals or expatriates. The Income Tax Law's charging scope is explicitly limited (per ZATCA's own Income Tax Law page) to (a) resident capital companies with respect to the shares of NON-SAUDI partners and (b) natural or legal NON-RESIDENT persons deriving income from a Saudi source — it never reaches a resident individual's employment income. The obvious lookalikes are NOT a personal income tax and must not be served as one: ZAKAT (2.5%) is an Islamic religious levy on the net worth/wealth of Saudi and GCC nationals and Saudi/GCC-owned businesses, assessed on a Zakat base (capital), not on salary; CORPORATE INCOME TAX (20%) falls on companies (foreign-owned shares) and non-residents, not on individuals' pay; WITHHOLDING TAX (5-20%) applies to certain payments to NON-RESIDENTS. Employed individuals do contribute to GOSI social insurance (a contribution, not a tax) and, for expatriates, dependent-fee levies exist — none is an income tax. This null has held continuously; effective_from is set to the commencement of the current Income Tax Law (2004), though individual salary income has never been taxed in the modern Kingdom. As of the confirmation date there is no announced plan to introduce a personal income tax.
Get it programmatically
curl https://asiaref.dev/v1/sa/income-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/sa/income-tax/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/sa/income-taxOther Saudi Arabia series: SAMA Repo Rate · Value Added Tax (standard rate) · VAT registration threshold · Minimum wage for Saudi nationals (Saudization / Nitaqat) · Public holidays · Consumer Price Index inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Statutory default interest · Statutory social-insurance contributions
The same figure elsewhere: Singapore · South Korea · Sri Lanka · Taiwan · Thailand · all 28