Withholding Tax

When paying any expenses from a source in Saudi Arabia by a resident to a non-resident establishment (whether a GCC establishment or a non-GCC establishment), the expenses paid are subject to withholding tax, and its rate is defined by the type of services provided as stipulated in the Law and Regulations.​

The company that deducts the tax and transfers it to ZATCA should provide the beneficiary company with a certificate confirming the amount paid and the amount of the tax that has been deducted.