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Upon whom the Income Tax is levied on?


  • Resident capital companies that have ‎shares of non-Saudi partners.
  •  Natural non-Saudi residents who conduct business in Saudi Arabia.
  •  Non-resident persons who conduct business in Saudi Arabia through without having​ a permanent establishment. 
  • Non-resident persons who generate taxable income from resources in Saudi Arabia. 
  • A person working in the natural gas investment sector. 
  • A person working in the oil and hydrocarbon production sector. ​


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Last Update: 04 Sep 2020 06:15 PM Saudi Arabia Time