Saudi Arabia Value Added Tax (standard rate)
Saudi Arabia Value Added Tax (standard rate) is 15 percent, in force since 1 Jul 2020, cited to Zakat, Tax and Customs Authority (ZATCA), Value Added Tax Law and Implementing. It was 5 percent before that. Last checked against the official source on 24 Jul 2026.
Official source: Zakat, Tax and Customs Authority (ZATCA), Value Added Tax Law and Implementing Regulations; standard rate · Last checked 2026-07-24 · source fingerprint
Standard rate of Value Added Tax, administered by the Zakat, Tax and Customs Authority (ZATCA) under the VAT Law (Royal Decree No. M/113 of 1438H) implementing the GCC Unified VAT Agreement, in force since 1 January 2018.
| Current value | 15 percent |
|---|---|
| In force from | 2020-07-01 |
| Official source | Zakat, Tax and Customs Authority (ZATCA), Value Added Tax Law and Implementing Regulations; standard rate raised from 5% to 15% by Royal Order No. A/638 (15 May 2020) effective 1 July 2020, confirmed across ZATCA's published VAT guidelines (which state VAT 'is assessed and added to the sales price' at 15%) |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
The standard VAT rate is 15%, applied to most goods and services. VAT was introduced across the GCC at 5% on 1 January 2018 under the GCC Unified VAT Agreement (implemented in Saudi Arabia by the VAT Law, Royal Decree M/113 of 1438H). On 11 May 2020 the government announced a tripling of the rate to 15% to shore up public finances during the COVID-19 shock and the oil-price collapse; the increase was enacted by Royal Order A/638 and took effect 1 July 2020. Zero-rated supplies include exports of goods/services outside the GCC and qualifying international transport and medicines/medical equipment; exempt supplies include certain financial services and residential real-estate leasing (residential property sales are instead subject to the separate 5% Real Estate Transaction Tax, RETT, which is NOT VAT and not served here). No reduced positive rate exists — supplies are 15%, 0%, or exempt. As of the confirmation date there is no announced plan to change the 15% rate. SOURCE ACCESS: several ZATCA .aspx pages return a generic 'not found' shell to non-browser clients even when the page exists; the 15% figure is stated verbatim in ZATCA's own sector VAT guideline PDFs under zatca.gov.sa/en/HelpCenter/guidelines/ (e.g. Professional Services, Healthcare), which are the machine-readable primary confirmations.
Earlier values
| From | Value | Source |
|---|---|---|
| 2018-01-01 | 5 | ZATCA (then GAZT), VAT Law (Royal Decree M/113 of 1438H)… |
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Other Saudi Arabia series: SAMA Repo 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 · Personal income tax · Statutory social-insurance contributions · Tax filing deadlines
The same figure elsewhere: Singapore · South Korea · Sri Lanka · Taiwan · Thailand · all 28