Saudi Witholding (WHT) Tax rates

    5 months ago


Saudi Witholding (WHT) Tax rates

Who is responsible

  • Every resident -whether or not a taxpayer according to this law  and
  • a permanent establishment of a non-resident in the kingdom

When

Pay an amount to a non-resident from a source in the kingdom shall withhold tax from the paid amount.

Type of Payment & Tax rates 

Type of Payments Rate
Management Fee 20%

Royalties,

Payment against technical or consultancy services for international telephone calls paid to head office or any related party 

15%

Payment against technical or consultancy services for international telephone calls paid to others (other than  to head office or any related party) 

Rental

Airline tickets or air or sea freight charges

Distribution of dividend

Returns on loans

Insurance or reinsurance premiums

5%

Other payments

15%

When to deduct

while making payments to the non-residents

Return filing and Submission

A monthly Withholding tax filing should be submitted before 10th next month of payment.

An annual withholding tax return to be filed with detailed information services received, payment made and withholding tax deducted etc. within 120 days of the end of the fiscal year or within 60 days of the end of the fiscal year for partnerships.

 


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