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Are payments made from a source in Saudi Arabia to a company registered in one of the GCC countries subject to a Withholding Tax?

Article 68 of the Income Tax Regulations and Article (63) of the Implementing Regulations stipulates that when paying any expenses from a source in Saudi Arabia by a resident to a non-resident establishment (whether a GCC establishment or a non-GCC establishment), the expenses paid are subject to withholding tax, and its rate is defined by the type of services provided as stipulated in the Law and Regulations.​