Can tax losses be carried forward in Saudi Arabia?

Yes, operational tax losses may be carried forward indefinitely and deducted against future taxable profits up to a maximum cap of 25% of the year's taxable profit.

What is the annual corporate tax filing deadline with ZATCA?

The annual tax declaration and settlement must be finalized within 120 days from the close of the financial year (typically by April 30 for calendar year filers).

Saudi ArabiaUpdated for 2026Taxes

Saudi Foreign Partner Corporate Income Tax (20%) Calculator

Calculate the 20% statutory corporate income tax on non-Saudi partner share in mixed-capital entities and foreign branches under Saudi Income Tax Law and ZATCA regulations.

Value Added Tax (VAT)Government & Business Fees Zakat & Islamic Charity Finance & Investment

Calculated Result

Foreign Partner Corporate Income Tax (20%)

80,000

Calculator Inputs

Annual Tax-Adjusted Net Profit (SAR)

SAR

Quick select:

Net book profit after statutory tax adjustments according to ZATCA rules.

Foreign Partner Equity Share (%)40 %

0 %100 %

Approved Carryforward Tax Losses (SAR)

SAR

Calculated Result

Foreign Partner Corporate Income Tax (20%)

80,000

Saudi Partner Estimated Zakat (2.5%)

15,000

Total Company Tax & Zakat Liability

95,000

Foreign Partner Share of Profit

400,000

Utilized Loss Carryforward (25% Cap)

Net Taxable Base for 20% CIT

400,000

Effective Blended Tax/Zakat Rate

9.5

Partners Financial Liabilities: CIT vs. Zakat

Calculation Methodology

Foreign Income Tax = (Adjusted Net Profit × Foreign Partner Equity % - Allowed Loss Carryforward) × 20%.

Financial & Statutory Disclaimer

Non-Saudi partner profit share is subject to 20% Corporate Income Tax, while Saudi/GCC partner share is subject to 2.5% Zakat.

This calculator is designed for educational and informational purposes based on publicly declared statutory frameworks. The outputs do not constitute binding financial, tax, or legal advice. We assume no liability for decisions made based on these estimates. Always verify with the relevant official authorities or a certified professional advisor.

Frequently Asked Questions

Profits are apportioned according to shareholding percentages in the Articles of Association: the Saudi/GCC partner's share is assessed for Zakat at 2.5%, whereas the foreign partner's share is assessed for Corporate Income Tax at 20%.

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Saudi Arabia

Saudi Foreign Partner Corporate Income Tax (20%) Calculator

Calculator Inputs

Partners Financial Liabilities: CIT vs. Zakat

Calculation Methodology

Financial & Statutory Disclaimer

Frequently Asked Questions

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