Withholding Tax (WHT) Calculator Saudi Arabia
Calculate WHT on payments to non-resident contractors and service providers under Saudi Arabia's WHT schedule (5%β20%).
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Saudi Arabia imposes withholding tax on payments to non-resident entities. Select the payment type to apply the correct rate.
Payment type:
SAR
The gross payment amount before withholding tax deduction
Result
Applicable WHT Rateβ
WHT Amount to Withhold (SAR)β
Net Payment to Non-Resident (SAR)SAR 0
β Disclaimer: WHT rates may be reduced under applicable Double Taxation Agreements (DTAs). Saudi Arabia has DTAs with 50+ countries. The withholding must be deducted at source and remitted to ZATCA by the 10th of the following month.
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Frequently Asked Questions
The Saudi-based payer is responsible for withholding the tax at source and remitting it to ZATCA. The non-resident recipient receives the net payment. If WHT is not withheld, ZATCA may assess the Saudi payer for the full WHT amount plus penalties.
WHT returns must be filed and payment made to ZATCA by the 10th day of the month following the month in which the payment was made. Late payment attracts a 1% penalty per month on the unpaid WHT.
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