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Saudi Arabia is experiencing a significant economic transformation under Vision 2030, opening new avenues for entrepreneurs, scale-ups, and rapidly expanding businesses across multiple sectors. As these high-growth companies gain market traction, scale operations, and attract international capital, tax strategy becomes more than a compliance function; it becomes a critical enabler of sustainable value creation and risk management.

The Kingdom of Saudi Arabia is undergoing a substantial transformation in its economic and regulatory frameworks, guided by Vision 2030 and a national focus on attracting foreign investment, enhancing corporate transparency, and aligning with global tax practices. Central to this transformation is the advancement of transfer pricing regulation, a key area for multinational enterprises and local businesses engaged in related-party transactions. In the current environment, managing transfer pricing effectively is both a regulatory obligation and a strategic lever for value creation and risk mitigation.

The Zakat, Tax and Customs Authority (ZATCA) has extended the fine cancellation and penalty exemption initiative until December 31, 2025. This extension provides a further opportunity for businesses to regularise their tax affairs and benefit from significant financial relief.

As Saudi Arabia continues its journey towards economic diversification and tax modernisation, staying ahead of regulatory developments is crucial for businesses operating in the Kingdom. GT Saudi Arabia Tax Insights 2025 offers in-depth analysis and expert commentary on the latest tax changes introduced by the Zakat, Tax, and Customs Authority (ZATCA), as well as global tax trends that may impact the local business environment.

Important development regarding customs refunds under the Proof of Origin regulations in Saudi Arabia.

As Saudi Arabia continues its transformative journey under Vision 2030, capital gains are becoming a crucial topic in the financial landscape. With the Kingdom’s efforts to attract foreign investments, foster entrepreneurship, and enhance market competitiveness, understanding global capital gains tax (CGT) policies is essential.

ZATCA on 28th February 2025, announced the 21st wave of taxpayers for implementing integration (phase 2) of e-invoicing, which now includes taxpayers whose taxable revenues exceeded SAR 1.25 Million during the years 2022, 2023 or 2024.

A significant update from the Zakat, Tax, and Customs Authority (ZATCA). On February 17, 2025, ZATCA issued a tax bulletin outlining the mechanism, requirements, and obligations for applying for VAT refunds on expenses incurred by donors for Public Benefit Projects, as per Article 70(a) of the KSA VAT Implementing Regulations.

The latest update is the Transfer Pricing Regulations will affect “All Entities” subject to Zakat. Hence, effective January 1, 2024, ZATCA has expanded the transfer pricing compliance requirements to include All Zakat Payers.

Stay informed about recent Ministerial Resolutions (No. 1007 and 947) that may impact your Zakat obligations. These resolutions offer Zakat payers the option to apply the new Zakat regulations (1445H) to previous years, providing potential benefits. It's important to note that the deadline to take advantage of these provisions is April 30, 2025.

The latest update is the Transfer Pricing Regulations will affect “All Entities” subject to Zakat. Hence, effective January 1, 2024, ZATCA has expanded the transfer pricing compliance requirements to include All Zakat Payers.

In an increasingly interconnected global economy, Saudi businesses are expanding beyond domestic borders, engaging in cross-border transactions to seize growth opportunities. While the benefits of international expansion are undeniable, such ventures also introduce complex tax implications. Properly optimising tax structures for cross-border transactions can help Saudi companies minimise tax liabilities and ensure compliance, ultimately enhancing profitability and competitiveness. This article explores critical tax strategies, opportunities, and risks for Saudi businesses engaged in cross-border transactions.

In recent years, the Kingdom of Saudi Arabia (KSA) has embarked on a transformative journey to diversify its economy, reducing its dependence on oil revenues. With Vision 2030 as a guiding framework, the nation actively explores opportunities across various non-oil sectors, such as technology, tourism, and logistics. Tax policies and incentives are central to this ambitious agenda, and they are increasingly seen as pivotal tools for stimulating growth and attracting investment in these emerging sectors. This article examines how the Kingdom's tax landscape is evolving to support its non-oil economy and unlock opportunities for domestic and foreign investors.

In an increasingly interconnected global economy, Saudi businesses are engaging in cross-border activities more than ever. While the expansion opportunities are vast, they have significant challenges, particularly in taxation. Managing cross-border taxation requires navigating a maze of regulatory frameworks, compliance requirements, and initiatives like the Base Erosion and Profit Shifting (BEPS) project. This article explores the complexities of cross-border taxation for Saudi businesses and provides strategic insights for overcoming these challenges.

In recent years, Saudi Arabia has embarked on a transformative journey to diversify its economy and reduce its reliance on oil revenue. Tax reform initiatives that seek to modernise the country's fiscal framework are central to this economic overhaul. These initiatives affect businesses operating within the Kingdom and individuals and investors both domestically and internationally. This article delves into the recent and proposed changes in Saudi Arabia's tax laws, exploring their implications for various stakeholders.

As Saudi Arabia continues to diversify its economy and reduce its dependency on oil revenues, the nation is implementing significant changes in its taxation policies. This article delves into the recent and proposed changes in Saudi Arabia's taxation framework and analyses their impact on businesses and individuals, highlighting the implications for the broader economic environment.