Saudi Arabia

Information on Residency for tax purposes

Criteria for Individuals to be considered a tax resident

(a) A natural person is considered a resident in the Kingdom for a taxable year if he meets any of the two following conditions:

  1. He has a permanent place of residence in the Kingdom and resides in the Kingdom for a total period of not less than thirty (30) days in the taxable year.
  2. He resides in the Kingdom for a period of not less than one hundred eighty three (183) days in the taxable year.

For purposes of this paragraph, residence in the Kingdom for part of a day is considered residence for the whole day, except in case of a person in transit between two points outside the Kingdom.

Criteria for Entities to be considered a tax resident

(b) A company is considered resident in the Kingdom during the taxable year if it meets any of the following conditions:

  1. It is formed in accordance with the Companies Law.
  2. Its central management is located in the Kingdom.

Entity types that are as a rule not considered tax residents

The entities, which the criteria in section III , do not apply to them.

Contact for further information

E-Mail: PIA@gazt.gov.sa

Response date 2017-12-20 (yyyy-mm-dd)