Saudi Arabia Personal Income Tax
Detailed personal income tax rates and rules for Saudi Arabia in 2026.
Saudi Arabia does not impose personal income tax on individuals, whether Saudi nationals or foreign residents. There is no tax on employment income, investment income, or other personal income. This zero personal income tax policy is a significant factor in attracting foreign talent and has been a longstanding feature of the Saudi tax system. However, Saudi and GCC nationals are subject to Zakat on their business wealth.
| Income Range (SAR) | Tax Rate |
|---|---|
| SAR 0+ | 0% |
Filing Deadline
Not applicable for personal income tax; Zakat and CIT returns due within 120 days of fiscal year-end
Residency Rule
Saudi Arabia does not have a personal income tax, so residency is primarily relevant for corporate tax and Zakat purposes. Companies managed and controlled from Saudi Arabia or incorporated under Saudi law are considered resident. Saudi Arabia is implementing tax residency rules aligned with international standards as part of its modernization efforts.
Additional Notes
While there is no personal income tax, expatriate workers must obtain work permits and residency visas (iqama). Saudi Arabia has been exploring various revenue diversification measures under Vision 2030, but personal income tax has not been introduced. GCC nationals working in Saudi Arabia may be subject to social insurance contributions.
How Saudi Arabia Income Tax compares
Saudi Arabia’s top personal income tax rate of 0% is the 182nd highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Asia’s regional average of 22.2%.
