Department of Zakat and Income Tax - Saudi Arabia - The New Income Tax Law - Corporate Income Tax: Persons Subject to Tax

The new In come Tax Law is effective as of 13/6/1425 H - 30/7/2004 -- Your Voluntary Compliance helps us to provide you a better service

Brief Information on DZIT

DZIT Organizational Structure

DZIT Directory

Map showing DZIT locations

New Registration

Updating Taxpayers’ Data at DZIT

Registration Forms

Sole Proprietorship Registration Form

Company Registration Form

Taxpayer’s Branch (subsidiary) Registration Form

Individual Registration Form

Non-Resident Registration Form

Returns According to New System

Returns According to Old System - Soon -

Provisional Tax Return

Final Tax Return for Temporary Foreign Companies & Joint Ventures

Final Return for 100% Saudi Companies

Final Return for Zakat Presumptive Assessment

Final Return for Professionals

Monthly Tax Deduction Form

Yearly Tax Deduction Form

Persons Subject to Zakat

Zakat Base Items, Allowed and Disallowed Deductions

Determination of Zakat Base

Filing

Zakat Base Items

Allowed Deductions

Disallowed Deductions

For Books and Records

Presumptive Cases

Tax on Individuals

Corporate Income Tax

Determination of Tax Base

Depreciation Schedule

Examples on Computation of Tax

Persons Subject to Tax

Tax Rates

Filing

Delay Fines and Penalties

Persons Subject to Tax

Tax Rates

Filing

Delay Fines and Penalties

Loss Carry-Forward

Gross Income

Allowed Deductions

Disallowed Deductions

Presumptive Cases

Example of Tax on Individuals

Example of Corporate Income Tax

The First Instance and the Higher Appeal Committees

Objections and Appeals by Zakatpayers

Objections and Appeals by Taxpayers

Legal Text on Zakat Duty

Accelerated Tax Payment Form

Contract Acknowledgement Form

Zakat Duty

New Income Tax Law

Old Income Tax Law

Rules for Subjection to Taxation

Natural Gas Investment Tax

Tax On non-Residents

Determination of Tax Base

Taxpayer's rights & obligations

Treaties on Avoidance of Double Taxation Between KSA and France

Treaties of Reciprocal Exempt of Air and Maritime Transportation Activities Between KSA and USA

AGREEMENT BETWEEN THE GOVERNMENT OF THE KINGDOM OF SAUDI ARABIA AND THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF TAX EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL

CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDIA AND THE GOVERNMENT OF THE KINGDOM OF SAUDI ARABIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF TAX EVASION WITH RESPECT TO TAXES ON INCOME

CONVENTION BETWEEN THE GOVERNMENT OF THE KINGDOM OF SAUDI ARABIA AND THE GOVERNMENT OF THE ISLAMIC REPUBLIC OF PAKISTAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF TAX EVASION WITH RESPECT TO TAXES ON INCOME

CONVENTION BETWEEN THE KINGDOM OF SAUDI ARABIA AND THE REPUBLIC OF AUSTRIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF TAX EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL

CONVENTION BETWEEN THE GOVERNMENT OF THE KINGDOM OF SAUDI ARABIA AND THE GOVERNMENT OF THE REPUBLIC OF SOUTH AFRICA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF TAX EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL

Persons Subject to Tax

Tax Rates

Filing

Penalties

Tax rules on partnerships (personal companies)

Persons Subject to Tax

Tax Rates

Filing

Penalties

Persons Subject to Tax

Tax Rates

Persons Subject to Tax

Concept of Permanent Establishment

Disallowed Deductions

Presumptive Cases

Corporate Income tax : Persons Subject to tax

a. A resident capital company on non-Saudi shares. Investment funds are

considered capital companies.

b. Total shares in net profits of non-Saudi limited partners in limited partnerships.

A company is a resident company if it meets any of the following conditions:
- it is formed under the Companies Regulations;
- its place of central control and management is situated within the Kingdom.