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Is Withholding Tax levied on a contract signed between a resident company and a non-resident company, bearing in mind that it does not have a permanent establishment in Saudi Arabia to repair equipment and machinery?

Any repair work carried out by the non-resident company which does not have a permanent establishment in Saudi Arabia will be subject to a 5% withholding tax as technical and consultancy services regardless of the place of service, as stipulated in the provisions of paragraphs (1) and (3) of Article 63 of the Tax Law.​​