Withholding Tax on Non-Residents in the Saudi Income Tax Law
استقطاع الضريبة من غير المقيم — نظام ضريبة الدخل
Withholding on payments to a non-resident: rent 5%, royalties 15%, management fees 20%, airline tickets, freight and international telecommunications 5%, and other payments up to 15%; the withholder registering and remitting in the first 10 days of the next month and issuing a certificate; its personal liability for tax not withheld; and the withheld tax being final.
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Other topics in the Saudi Income Tax Law
Persons Subject to Income TaxTax Residence and Permanent EstablishmentIncome Tax Rate and Tax BaseTaxable Income and ExemptionsDeductible Expenses and LossesDepreciation of Assets for TaxTax Accounting RulesTax on Partners in CompaniesNatural Gas Investment TaxTax Return and RegistrationTax Assessment and Anti-AvoidanceObjecting to the Tax AssessmentPaying and Collecting Income TaxIncome Tax Penalties