Tax

In Saudi Arabia, the taxation landscape is unique and influenced by Islamic principles. Here are some key points regarding taxation in the Kingdom:

Personal Income Tax:

1. Citizens and Residents
2. Expatriates (Non-GCC)
3. Business Profits

Corporate Income Tax:

1. Resident Capital Companies
2. Non-Saudi Partners
3. Mixed Companies
4. Non-Resident Person

Sources of Law:

1. Sharia Influence
2. Uncodified Form
3. Government Efforts

Judicial Reforms introduced by King Abdullah in 2007 but not fully implemented.