About Dariba
Saudi Arabia's independent tax intelligence platform. Dariba exists for one reason: to make Saudi tax regulation genuinely understandable, precise enough to be useful and clear enough to act on.
What Dariba is
Saudi Arabia’s tax landscape has changed dramatically over the last decade. VAT was introduced in 2018. RETT replaced VAT on real estate transfers. Transfer pricing rules were overhauled. E-invoicing mandates rolled out in phases. For CFOs, finance managers and tax professionals operating in the Kingdom, staying current is not optional: the penalties for non-compliance are real, and ZATCA’s enforcement posture is maturing rapidly.
Dariba was built to close the information gap. Every article, guide and analysis published here is written to the standard of a senior tax professional: regulation-cited, ZATCA-aligned, and updated whenever the rules change.
We cover every major tax regime administered in Saudi Arabia:
| Regime | Headline rate | What we cover |
|---|---|---|
| Value Added Tax (VAT) | 15% | Registration, filing, input tax recovery, zero-rating |
| E-invoicing (FATOORA) | Phase 2 | XML formats, clearance vs. reporting, ERP integration |
| Zakat | 2.5% | Base computation, payer obligations, deductible items |
| Corporate Income Tax | 20% | Rates, permanent establishment, non-Saudi investors |
| Withholding Tax | 5–20% | Cross-border payments, treaty relief, certificates |
| Transfer Pricing | Arm’s length | Documentation, ZATCA audit risk |
| Real Estate Transaction Tax | 5% | Scope, exemptions, interaction with VAT |
| Excise Tax | 50–100% | Tobacco, energy drinks, sweetened beverages |
| White Land Tax | Up to 10% | Rates, thresholds, registration, exemptions |
| Customs | Varies | Tariff classification, rules of origin, duty suspension |
What Dariba is, and is not
We are transparent about the nature of this platform because it matters for how you use it.
Dariba is
- An independent knowledge platform
- ZATCA-aligned and regulation-cited
- Updated regularly
- Written for finance professionals
- 100% free, with no paywalls
Dariba is not
- A licensed tax advisory firm
- A substitute for professional advice
- Authorised to represent you at ZATCA
- Affiliated with or endorsed by ZATCA
- An advertising or sponsored platform
Our editorial standards
Every piece of content on Dariba is held to four non-negotiable standards. They are what separate a knowledge platform from a content farm.
Regulation-first writing
Every claim cites its source: ZATCA circular numbers, VAT Implementing Regulation articles, Royal Decree references. If we state something as a rule, we tell you exactly where that rule lives.
Fully independent
No advertising. No sponsored content. No consulting clients whose interests could colour our analysis. Our guidance serves the reader, not a commercial relationship.
Updated regularly
ZATCA circulars, rulings and amendments are tracked, and content is reviewed and updated as new ZATCA publications are issued.
Written for professionals
Our primary audience is CFOs, finance managers and tax consultants. We write for the professionals who make compliance decisions, not for general audiences seeking simplified overviews.
Get in touch
For questions, corrections or content suggestions, visit our Contact page. If you believe any content contains an error or is no longer current after a ZATCA update, please flag it and we will investigate and correct it promptly.
We also welcome feedback from tax practitioners, CFOs and finance professionals. If you believe we have misrepresented a regulatory position, we want to know.