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 Income Tax

​​Non-Saudis’ shares shall not include shares of companies participating in the Saudi stock market. Business activity subject to income tax refers to all aspects of activities of trade, such as commercial, industrial, agricultural, service, banking, insurance, investments in all fields, transfers, leasing of tangible and intangible movable and immovable property, or any other similar activity for profit, such as agencies, brokering, etc.

For more details, please check the income tax regulations on the following link: Laws and By-Laws​