What are the standard Withholding Tax rates in Saudi Arabia?

Standard rates under Article 68 are: 20% for management fees, 15% for royalties, and 5% for dividends, interest, technical/consulting services, international communications, and air/maritime freight.

How do Double Taxation Treaties (DTA) affect WHT rates?

If the non-resident recipient resides in a treaty partner country and provides a valid Tax Residency Certificate (TRC), treaty-reduced rates supersede standard statutory rates.

Saudi ArabiaUpdated for 2026Taxes

Saudi Non-Resident Withholding Tax (WHT) Calculator 2026

Calculate statutory withholding tax on payments made to non-resident entities and freelancers according to Article 68 of the Saudi Income Tax Law and ZATCA guidelines.

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

Calculated Result

Withholding Tax Payable to ZATCA

2,500

Calculator Inputs

Gross Payment Amount (SAR)

SAR

Quick select:

Total invoice or distribution amount payable before statutory withholding.

Payment / Service Category

Apply Reduced Double Tax Treaty (DTA) Rate

Treaty Reduced Rate (%)

Calculated Result

Withholding Tax Payable to ZATCA

2,500

Net Remitted Amount to Non-Resident

47,500

Applied WHT Tax Rate

Tax if Borne by Saudi Entity (Gross-Up Scenario)

2,631.58

Calculation Methodology

Withholding Tax = Gross Payment × Applicable WHT Rate (5% for services/dividends, 15% royalties, 20% management fees).

Financial & Statutory Disclaimer

Resident entities must withhold and remit tax to ZATCA within the first 10 days of the month following payment.

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.