How to Pay RETT in Saudi Arabia: The ZATCA Portal Guide | Dariba.co RETT Foundations Cluster 1 — Article 1.5 Part of…
RETT
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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.
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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
How to Pay RETT in Saudi Arabia: The ZATCA Portal Guide | Dariba.co RETT Foundations Cluster 1 — Article 1.5 Part of…
The RETT Tax Due Date: When Does RETT Become Payable? | Dariba.co RETT Foundations Cluster 1 — Article 1.4 Part of RETT…
What Is the RETT Tax Base? How the Taxable Value Is Determined | Dariba.co RETT Foundations Cluster 1 — Article 1.3 Part…
Who Pays RETT in Saudi Arabia? Assignor Obligations and Liability | Dariba.co RETT Foundations Cluster 1 — Article 1.2 Part of RETT…
What Is RETT? Saudi Arabia’s Real Estate Transaction Tax Explained | Dariba.co RETT Foundations Cluster 1 — Article 1.1 Part of RETT…
RETT Glossary: Key Terms in Saudi Arabia’s Real Estate Transaction Tax | Dariba.co RETT Foundations Cluster 1 — Article 1.6 Part of…
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