Supported marketSARChecked September 2026
Accountants for Saudi Arabia

ZATCA e-invoicing, VAT at 15% and the Zakat or tax split, done right.

Saudi Arabia is the largest GCC market and one of the most tightly administered. VAT at 15 percent, mandatory e-invoicing through ZATCA's Fatoora platform, and a corporate regime where Saudi and GCC ownership pays Zakat while foreign ownership pays income tax. We support the Saudi entities of UAE and international groups.

15%
VAT standard rate, since July 2020
20%
Corporate income tax on foreign-owned share
2.5%
Zakat on Saudi and GCC-owned share
Fatoora
Mandatory e-invoicing, phased by revenue
01The taxes
TaxRateHow it works
Corporate income tax20%On the share of profit attributable to non-Saudi, non-GCC shareholders.
Zakat2.5%On the Zakat base attributable to Saudi and GCC shareholders, broadly net assets adjusted.
VAT15%Registration mandatory above SAR 375,000 of taxable supplies. Returns monthly above SAR 40 million, otherwise quarterly.
Withholding tax5% to 20%On payments to non-residents for services, royalties, dividends and management fees, subject to treaties.
02Entity types

What you can form, and what each one owes.

01

LLC with MISA licence

Foreign investors form through the Ministry of Investment. 100 percent foreign ownership is permitted for most activities.

02

Regional headquarters

The RHQ programme offers a 30-year tax holiday for qualifying regional headquarters, tied to government contracting eligibility.

03

Branch

Foreign companies may register a branch with a MISA licence for defined activities.

03Deadlines

The calendar we run for you.

Every filing, its due date and who it goes to. We track all of them twelve months ahead and remind at 90, 30 and 7 days.

FilingDueTo
Zakat and income tax return120 days after year endZATCA
VAT returnLast day of the month after the periodZATCA
Withholding tax10 days after the month of paymentZATCA
E-invoicing integrationPer ZATCA wave, by annual revenueZATCA Fatoora
04E-invoicing is not optional

E-invoicing is not optional.

ZATCA's integration phase has rolled out in waves since 2023, pulling progressively smaller businesses into real-time invoice clearance. Invoices must be generated in a compliant system, signed, and cleared or reported through the Fatoora platform. Accounting software has to be configured for it from the start.

05Where we fit

Where we fit.

UAE groups expanding into Saudi Arabia, and international businesses with a Saudi subsidiary. We keep the books, prepare the Zakat and tax computations and coordinate with a licensed Saudi firm for filings that require local certification.

07Questions
Is my company subject to Zakat or income tax?

Both, in proportion to ownership. A company owned 60 percent by a Saudi national and 40 percent by a UK company pays Zakat on 60 percent of the base and income tax on 40 percent of the profit.

Do you file directly with ZATCA?

We prepare the computations and returns. Where a licensed Saudi accountant's certification is required we coordinate with a partner firm, and the fee is agreed with you in advance.

Talk to a KSA accountant. Free.

Thirty minutes, no pitch deck. Tell us the entities and the countries, and we will tell you honestly what applies and what it costs.