Saudi Arabia Capital Gains Tax
Detailed capital gains tax rates and rules for Saudi Arabia in 2026.
Capital GainsSAR
Capital gains realized by foreign-owned entities or permanent establishments are included in taxable income and taxed at the standard 20% corporate income tax rate. Saudi and GCC nationals' capital gains are subject to Zakat rather than income tax. Gains from the disposal of shares listed on the Tadawul by resident entities are generally exempt from tax. Individuals do not pay capital gains tax as Saudi Arabia has no personal income tax.
Standard Rate
20%
Exemptions
- Capital gains on disposal of shares listed on the Saudi Exchange (Tadawul) by resident entities are generally exempt
- Gains from the reorganization or merger of Saudi companies under certain conditions
- No capital gains tax applies to individuals as there is no personal income tax
How Saudi Arabia Capital Gains compares
Saudi Arabia’s capital gains tax rate of 20% is the 43rd highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Asia’s regional average of 13.9%.
Saudi Arabia
20%
Asia average
13.9%
Global average
13.8%
