Withholding Tax Saudi Arabia
Complete withholding tax compliance for Saudi businesses making payments to non-resident service providers — calculation, ZATCA filing, certificates, and DTA claims.
WHT rates in Saudi Arabia range from 5% to 20% depending on the payment type. Failure to withhold and remit exposes the Saudi payer — not the foreign payee — to a penalty of 25% of the withheld amount plus daily interest. Intelli Solutions provides complete WHT compliance services — from determining whether WHT applies to a specific payment, calculating the correct rate, filing the ZATCA WHT return, and claiming relief under Saudi Arabia's Double Taxation Agreements (DTAs).
Withholding Tax Rates in Saudi Arabia (2026)
| Payment Type | WHT Rate | Notes |
|---|---|---|
| Services (consulting, professional, technical) | 5% | Most common — applies to IT, legal, management fees |
| Dividends | 5% | Paid to non-resident shareholders |
| Interest | 5% | On loans from non-resident lenders |
| Royalties / IP licensing | 15% | Trademarks, patents, software licenses |
| Air transport / international freight | 5% | Payments to non-resident airlines/freight companies |
| Reinsurance | 5% | Paid to non-resident reinsurers |
| Other payments to non-residents | 20% | Residual category — applies where no specific rate |
Rates may be reduced or eliminated under applicable Double Taxation Agreements. DTA relief requires a tax residency certificate from the foreign payee's home country tax authority and ZATCA approval.
Our Withholding Tax Services
WHT Applicability Review
Analysis of all non-resident payments to determine whether WHT applies — many companies incorrectly apply or omit WHT due to misclassification of payment types.
DTA Relief Assessment
Review of applicable Double Taxation Agreements to identify reduced WHT rates — Saudi Arabia has DTAs with 50+ countries including UK, USA, France, China, India, and GCC states.
ZATCA WHT Filing
Preparation and submission of monthly WHT returns through ZATCA's electronic portal, with all required supporting documentation.
WHT Certificate Issuance
Generation of ZATCA-compliant WHT certificates for foreign payees — required by many jurisdictions to claim DTA relief or foreign tax credits.
Penalty Resolution
Assessment and resolution of WHT non-compliance penalties — including voluntary disclosure for historical omissions and ZATCA objection management.
Withholding Tax Saudi Arabia — Key Facts
Frequently Asked Questions — Withholding Tax Saudi Arabia
Other Tax & Zakat Services
Making Payments to Non-Residents?
Ensure your WHT is calculated correctly and filed on time. Our team handles all ZATCA WHT obligations. Free initial review.