June 18, 2026 · Corporate Income Tax, Guides, mixed-entities
Zakat vs CIT Series — Article 1 of 4 Tax Intelligence Zakat and CIT in Joint Ventures:A Practical Guide for Saudi JV Partners Saudi joint ventures trigger simultaneous obligations under two entirely different tax regimes. The split is proportional, the bases are independent, and the compliance obligations fall on the entity — not on the […]
June 6, 2026 · Guides, Real Estate Transaction Tax, RETT Exemptions
Tax Intelligence RETT Exemptions Part of RETT Exemptions in Saudi Arabia: The Complete Analysis — Article 1 of 10 Most people meet RETT the same way: a 5% line on a property transfer they assumed was straightforward. The instinct that follows is almost always the same — “surely this one is exempt.” Sometimes it is. […]
June 5, 2026 · e-invoicing, Guides
01 What Is Fatoorah? Fatoorah is Saudi Arabia’s mandatory electronic invoicing system, introduced by ZATCA under the E-Invoicing Regulation issued in December 2020. It requires all VAT-registered resident taxpayers to generate, store, and — from Phase 2 onwards — transmit invoices electronically through a ZATCA-compliant system. The regulation covers Tax Invoices (B2B), Simplified Tax Invoices […]
Part of Transfer Pricing in Saudi Arabia: The Complete Guide — Article 1 of 7 01 The Legal Framework Saudi Arabia’s transfer pricing regime is grounded in the Transfer Pricing Bylaws, originally issued pursuant to Board Resolution No. [6-1-19] dated 31 January 2019, and materially amended by ZATCA’s Board Resolution No. (8-2-23) dated 20 March […]
May 28, 2026 · Guides, Transfer Pricing
In This Guide 01What Is Transfer Pricing? 02Legal Framework 03Who It Applies To 04Related Parties & Covered Transactions 05The Arm’s Length Principle 06The Five TP Methods 07Documentation Requirements 08Filing Obligations & Deadlines 09ZATCA Audit & Enforcement 10Cross-Regime Interactions 11Common Mistakes 12FAQs 13Deep-Dive Articles 14Key Takeaways 01 What Is Transfer Pricing? Transfer pricing is the practice […]
WHT Series — Pillar Article Tax Intelligence Withholding Tax in Saudi Arabia: The Complete Guide to WHT on Payments to Non-Residents Every cross-border payment a Saudi business makes to a non-resident is a potential WHT trigger. The rates, the mechanics, the monthly remittance obligation, and the penalty framework — everything your finance team needs in […]
May 26, 2026 · Corporate Income Tax, Guides
CIT Series — Pillar Article Tax Intelligence Corporate Income Tax in Saudi Arabia:The Complete Guide for Foreign Investors Everything a foreign company, branch, or mixed-ownership entity needs to understand about Saudi CIT — from the 20% rate and PE exposure to filing deadlines, allowable deductions, and ZATCA enforcement. CIT Rate20% Filing Deadline120 Days from Year-End […]
In This Guide 01What Is Zakat? 02Legal Framework 03Who Pays Zakat? 04Zakat vs. CIT: The Ownership Split 05How the Zakat Base Works 06Rate & Calculation 07Filing Obligations 08Penalties & Enforcement 09Common Mistakes 10FAQs 11Deep-Dive Articles 12Key Takeaways 01 What Is Zakat? Zakat is an Islamic fiscal obligation — one of the five pillars of Islam […]
VAT Series Tax Intelligence RegimeSaudi VAT Rate15% AuthorityZATCA 01 What is VAT and Why it Matters in Saudi Arabia VAT is the most significant indirect tax reform in Saudi Arabia’s history. For any business operating in the Kingdom, understanding it is not optional — it is a core operational and financial requirement. Value Added Tax […]