Read our insights

The Zakat, Tax and Customs Authority (ZATCA) has introduced a new electronic Annual Disclosure Form for Regional Headquarters (RHQs), reinforcing the importance of economic substance and ongoing compliance with Saudi Arabia’s RHQ Tax Rules.

Saudi Arabia's tax environment is undergoing a significant digital transformation. The introduction of electronic invoicing, the continued development of digital tax administration and the increasing use of structured transactional data are changing how businesses manage compliance.

The Zakat, Tax and Customs Authority (ZATCA) has announced Wave 25 of Phase Two (Integration Phase) of E-Invoicing (FATOORAH).

A practical overview of the ZATCA refund mechanism, eligibility, and how non-resident companies can recover Saudi VAT.

Announced on April 15, 2026, the United States (US) Treasury Secretary and the Saudi Finance Minister signed a Tax Information Exchange Agreement (TIEA) between the US and Saudi Arabia. The signing, which took place on April 14, 2026, during a series of meetings in Washington, DC, focused on strengthening bilateral economic cooperation, covering the latest developments in the global economy and financial issues of common interest. For businesses and taxpayers operating across both jurisdictions, this agreement is a significant development but one that demands careful interpretation. It increases transparency and enforcement capability. It does not reduce tax bills.

The Zakat, Tax and Customs Authority (ZATCA) has moved decisively away from the old model of enforcement through punishment, and toward something more sophisticated: a system designed to reward honesty and encourage businesses to come forward before problems become crises. The principle is straightforward. Taxpayers who voluntarily disclose errors, submit missing documentation, or settle outstanding obligations promptly can qualify for partial or full waivers of the fines they would otherwise face. In practice, this means that a business which catches its own mistake and reports it stands in a very different position than one that waits to be caught. That distinction matters enormously, and it reflects a maturity in regulatory thinking that many jurisdictions have been slow to adopt.

As the Kingdom of Saudi Arabia accelerates its energy transition and expands its renewables sector, understanding how Value Added Tax (VAT) applies to green projects is essential for investors, developers, and policymakers. VAT remains a cornerstone of the Saudi indirect tax system, and its application to energy transition activities has implications for project costs, financial modelling, compliance and overall investment decisions.

Saudi Arabia continues to attract international talent as part of its economic transformation agenda under Vision 2030. Multinational groups, regional headquarters, and fast-growing local organisations increasingly rely on mobile workforces to support expansion, knowledge transfer, and operational resilience. At the same time, the regulatory framework governing workforce mobility has evolved significantly, with greater emphasis on compliance, transparency, and alignment with national objectives.

The introduction of Advance Pricing Agreements (APAs) in the Kingdom of Saudi Arabia represents a significant step in the evolution of the country’s transfer pricing regime. In recent years, the Zakat, Tax and Customs Authority (ZATCA) has updated the Transfer Pricing Bylaws to incorporate APA provisions and, in early 2025, released formal APA Guidelines. This development reflects Saudi Arabia’s commitment to aligning with global tax practices while offering taxpayers greater certainty regarding cross‑border related-party transactions. For organisations operating in or expanding into the Kingdom, understanding this regime and assessing market readiness for APAs is essential.

The Zakat, Tax and Customs Authority (ZATCA), in collaboration with the Economic Cities and Special Zones Authority (ECZA), has launched a public consultation on the proposed Economic Substance Requirements (ESR) Regulations applicable to investors operating within Special Economic Zones (SEZs).

Saudi Arabia has formally issued the much-anticipated regulatory frameworks governing several key Special Economic Zones (SEZs).

Saudi Arabia is transforming at an unprecedented pace. Vision 2030 is opening doors to new industries, bold initiatives, and global opportunities, an era where ambition meets action.

The Zakat, Tax and Customs Authority (ZATCA) of Saudi Arabia has recently introduced significant regulatory updates that sharpen compliance expectations across all sectors, including energy and petrochemicals. For companies operating in the Eastern Province, adherence to these developments is essential. Non-compliance poses operational, financial, and reputational risks. Given the complexity and scale of operations in the energy and petrochemical sector, it is critical to understand and embed these requirements in internal systems and controls.

The Saudi tax landscape for digital platforms continues to evolve. In line with its broader efforts to strengthen VAT compliance in the digital economy, Zakat, Tax and Customs Authority (ZATCA) has issued a detailed guide clarifying VAT obligations for electronic marketplaces acting as “deemed suppliers”.

As Saudi Arabia continues to recalibrate its fiscal, regulatory, and commercial landscape under Vision 2030, corporate restructuring has become a core strategic lever for businesses seeking scale, efficiency, and capital optimisation. Mergers, demergers, asset transfers, legal-form conversions, and group reorganisations are increasingly driven not only by growth objectives, but also by evolving tax, Zakat, and regulatory considerations.

Saudi Arabia continues to strengthen its tax landscape as part of its broader economic transformation and alignment with global standards. With many multinational groups establishing Regional Headquarters in the Kingdom as part of the Regional HQ Programme, the role of the Zakat, Tax and Customs Authority (ZATCA) has become even more significant. Regional HQs are now expected to demonstrate robust compliance, transparent reporting, and clear economic substance within Saudi Arabia.