🇸🇦 Saudi Arabia Tax Guide 2026
Income tax brackets, social contributions, and special tax regimes for Saudi Arabia in 2026. Data sourced from OECD and national tax authorities.
Last reviewed: · Source: zatca.gov.sa
Key Facts — 2026
- →0% personal income tax for all individuals (citizens and expats).
- →Saudi nationals pay 10% GOSI employee contribution; expats pay nothing.
- →15% VAT applies broadly.
- →RHQ program: major incentives for multinationals establishing Middle East HQs in Riyadh.
- →Vision 2030 driving rapid economic diversification and expat influx.
- →No capital gains tax on personal securities.
Top Rate
0%
Effective @ $100k
0%
Taxation Basis
Territorial
Income Tax Brackets (2026)
| Income from (SAR) | Income to (SAR) | Rate |
|---|---|---|
| 0 | No limit | 0% |
Social Contributions (2026)
| Contribution | Payer | Rate | Cap (SAR) |
|---|---|---|---|
| GOSI (Saudi nationals, employee) | employee | 10% | No cap |
| GOSI (Saudi nationals, employer) | employer | 12% | No cap |
| GOSI (expats, employer only) | employer | 2% | No cap |
Special Tax Regimes
Regional Headquarters (RHQ) Program
Multinationals establishing their MENA regional HQ in Riyadh benefit from 0% corporate tax for 30 years and preferred visa processing. Employment incentives included.
Qualifiers: Large multinationals with substantial international operations; must move MENA decision-making to Saudi Arabia
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This page is for informational and planning purposes only — not tax advice. Tax laws change frequently; always verify with a qualified tax professional or the national tax authority. Data accuracy target: 90%+ for a single filer with no dependents. See our methodology for sources and limitations.