Middle East · SAR
Saudi Arabia
Reviewed 2026-06-21
Top income tax
0%
Self-employed SS
No
VAT
15%
Capital gains
0%
Exit tax
No
Nomad visa
No
76
/ 100
Tax efficiency88
Ease to enter57
Ease to exit93
Cost of living76
Internet26
English25
Saudi Arabia levies no personal income tax on individuals, so a solopreneur drawing only a salary or local employment income pays nothing on it, though business profits are caught by the 20 percent corporate tax or, for GCC nationals, by 2.5 percent Zakat. There is no wealth, inheritance, gift, or individual capital gains tax, and gains on listed Saudi shares are exempt, but VAT runs at a relatively high 15 percent. Foreigners can self-sponsor through the Premium Residency program, including investor and entrepreneur tracks, rather than needing a local sponsor.
Personal income tax
Income tax structureNone
Top income tax rate0%
Entry income tax rate0%
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityNo
Employee SS rate9.75%
Employer SS rate11.75%
Indirect & other taxes
VAT standard rate15%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate20%
WHT on dividends5%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index50
Internet speed120 Mbps
English proficiencyLow
Civil liberties13
Sources
- PwC Worldwide Tax Summaries — Saudi Arabia, Individual: Taxes on personal income
- PwC Worldwide Tax Summaries — Saudi Arabia, Individual: Other taxes (GOSI, VAT, wealth/inheritance)
- PwC Worldwide Tax Summaries — Saudi Arabia, Corporate: Taxes on corporate income (CIT, Zakat)
- PwC Worldwide Tax Summaries — Saudi Arabia, Corporate: Withholding taxes
- Ministry of Communications and Information Technology — Premium Residency
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.