SA
Saudi Arabia tax residency rules
Threshold: 183 days Β· Day Count Β· Calendar year (Jan 1 β Dec 31)
Saudi Arabia has 0% personal income tax for individuals (residents and non-residents alike). Saudi Arabia uses 183 days as the residency threshold for various administrative purposes, but no individual income tax applies. Zakat (~2.5%) applies to Saudi/GCC nationals on their net assets.
- 0% personal income tax.
- Foreign workers' employment income is not Saudi-taxed.
Rules tracked by Tax Days
183-Day Rule
- Type
- Day Count
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 β Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
Saudi Arabia has no personal income tax for individuals. 183 days establishes residency for corporate tax purposes.