Tax Intelligence International Tax Every other major economy in the Gulf has now legislated a domestic minimum top-up tax. Saudi Arabia has not. For a multinational group weighing where to headquarter its GCC operations, that single gap is becoming one of the more consequential regional tax differences to understand — not because it’s a loophole, […]

Tax Intelligence International Tax A multinational group with Saudi operations doesn’t get to opt out of Pillar Two’s reporting and compliance machinery just because Saudi Arabia hasn’t enacted a domestic top-up tax. The GloBE rules operate at the group level, and the compliance clock has already started for large groups with a December year-end. Here’s […]

Tax Intelligence Tax Compliance ZATCA has now extended its fines-waiver initiative twice in 2026 — first through 30 June, then again through 31 December 2026. If your business has unpaid tax penalties sitting on the books from a late VAT return, a missed registration deadline, or a delayed CIT payment, this initiative is the cheapest […]

Tax Intelligence Special Economic Zones A 5% corporate income tax rate for twenty years is a rare enough offer that it changes where a multinational decides to book its Saudi operations. Saudi Arabia’s special economic zones have carried that headline incentive since their regulatory frameworks took effect in April 2026 — but on 7 August […]