P1-F — Part of the P1 Supply Classification Cluster on dariba.co 01 The Principle: Going Concern Relief When a business transfers its…
VAT
Independent tax analysis on every Saudi regime — VAT, Zakat, WHT, Transfer Pricing, RETT, and more. Institutional-grade knowledge. No consulting fees required.
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Transfer pricing, corporate tax, WHT structuring, and ZATCA audit defence. Complex decisions need solid analysis.
Start hereVAT registration, Zakat basics, e-invoicing, and your filing obligations. Clear, practical answers without the jargon.
Start hereRegulation-cited analysis, worked examples, and cross-regime interactions. The depth that clients and regulators expect.
Start hereComprehensive, regulation-cited guidance on all major tax types enforced by ZATCA.
Standard rate, exempt supplies, input tax recovery, group registration, and e-invoicing obligations under ZATCA Phase 2.
Explore topicZakat base computation, deductible items, filing requirements for Saudi and GCC-national shareholders under GAZT rules.
Explore topicWHT on payments to non-residents: dividends, royalties, technical services, management fees, and software subscriptions.
Explore topicRETT applicability, exemptions for residential first-purchase, interaction with VAT, and notary office obligations.
Explore topicPhase 1 & 2 obligations, ZATCA-compliant XML formats, clearance vs. reporting models, and ERP integration.
Explore topicGCC Common Customs Law, tariff classification, rules of origin, VAT at import, and duty suspension regimes.
Explore topic| Tax / Regime | Rate | Base | Status |
|---|---|---|---|
| Value Added Tax (VAT) | 15% | Taxable supplies of goods & services | Active |
| Real Estate Transaction Tax (RETT) | 5% | Sale price of real estate | Active |
| Zakat | 2.5% | Zakat assessment base | Active |
| WHT — Technical Services | 5% | Gross payment to non-resident | Active |
| WHT — Dividends | 5% | Gross dividend payment | Active |
| WHT — Royalties & Licence Fees | 15% | Gross payment to non-resident | Active |
| WHT — Management Fees | 20% | Gross payment to non-resident | Active |
| Corporate Income Tax (CIT) | 20% | Taxable income of non-Saudi entity | Active |
Taxpayers above SAR 40m turnover
Payments to non-residents
Taxpayers below SAR 40m turnover
Within 120 days of year-end
P1-F — Part of the P1 Supply Classification Cluster on dariba.co 01 The Principle: Going Concern Relief When a business transfers its…
P1-E — Part of the P1 Supply Classification Cluster on dariba.co 01 What is a Deemed Supply? A deemed supply — referred…
P1-B — Part of the P1 Registration Cluster on dariba.co 01 What is a VAT Group? A VAT group is one of…
Part of Saudi E-Invoicing (Fatoorah): The Complete Series — Article 7 of 7 01 The Legal Connection — E-Invoicing and VAT Are…
Part of Saudi E-Invoicing (Fatoorah): The Complete Series — Article 6 of 7 01 The Penalty Framework E-invoicing penalties are applied under…
Part of Saudi E-Invoicing (Fatoorah): The Complete Series — Article 5 of 7 01 What Is an EGS? An E-Invoice Generation Solution…
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Every article is written with reference to ZATCA guidance, VAT Implementing Regulations, and official publications.
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We continuously monitor ZATCA announcements, circulars, and regulatory developments to keep content current.
All content written and reviewed in both languages — not machine-translated. Bilingual precision matters in tax.
A bilingual glossary of 200+ Saudi tax and ZATCA terms — in plain Arabic and English.