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Saudi Arabia VAT Calculator 2021

Calculate VAT Payable (15% Rate) for Saudi businesses

Introduction

🎯 What

Saudi VAT Calculator 2021 calculates Value Added Tax (VAT) on taxable supplies of goods and services in Saudi Arabia.

👥 Who

VAT-registered businesses, Small & medium enterprises, Accountants & finance teams, Importers, and service providers.

💡 Why

To estimate VAT payable or refundable for invoicing, pricing, compliance, and VAT return preparation.

💰 Sales (Output VAT)

Excluding VAT, sales subject to 15%

Exports, international transport

Financial services, residential leasing

🛒 Purchases (Input VAT)

Including VAT (total paid amount)

⚙️ Adjustments

Previous period VAT payments

📊 VAT Summary

Enter values to calculate VAT.

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VAT Slabs & Rates 2021

📌 Standard VAT Rate

Rate: 15%

Applicable from: 1 July 2020 onwards

Valid throughout: 2021

✅ Zero-Rated Supplies (0%)

  • Exports outside GCC
  • International transport
  • Certain medicines & medical equipment
  • Investment precious metals (conditions apply)

🚫 Exempt Supplies

  • Financial services (margin-based)
  • Residential real estate leasing
  • Local passenger transport

📐 VAT Formula

VAT = Taxable Amount × Applicable VAT Rate

Taxable Amount Determination

✅ Included in Taxable Amount

  • Sale value of goods
  • Service charges
  • Additional fees (delivery, handling)
  • Customs value for imports

❌ Excluded from Taxable Amount

  • VAT itself
  • Purely exempt supplies
  • Out-of-scope income

Taxable Value Formula: Taxable Amount = Gross Amount − Exempt Portion

Allowances & Deductions

✅ Input VAT (Deductible)

  • VAT paid on business purchases
  • VAT on imports (if eligible)
  • VAT on expenses used for taxable supplies

❌ Non-Deductible Input VAT

  • Personal expenses
  • Entertainment (restricted cases)
  • Exempt activity expenses

Net VAT Formula: Net VAT Payable = Output VAT − Input VAT

IF Net VAT < 0 → VAT Refundable

Required User Inputs

📋 Mandatory Inputs

  1. Transaction Type: Sale, Purchase, Import
  2. VAT Category: Standard Rated (15%), Zero Rated (0%), Exempt
  3. Transaction Amount (SAR)

⚙️ Optional Inputs

  1. Input VAT Paid (SAR)
  2. Customs Value (for imports)
  3. VAT Already Charged (if any)

Calculation Logic

STEP 1: IDENTIFY VAT RATE

If Standard Rated → VAT Rate = 15%
If Zero Rated → VAT Rate = 0%
If Exempt → VAT = 0

STEP 2: CALCULATE OUTPUT VAT

Output VAT = Taxable Amount × VAT Rate

STEP 3: APPLY INPUT VAT DEDUCTION

Net VAT = Output VAT − Input VAT

STEP 4: FINAL ADJUSTMENT

If Net VAT < 0 → VAT Refundable
If Net VAT ≥ 0 → VAT Payable

Calculator Output

  • ✔ Transaction Type
  • ✔ Taxable Amount
  • ✔ VAT Rate Applied
  • ✔ Output VAT
  • ✔ Input VAT
  • ✔ Net VAT Payable / Refundable

Calculation Examples

Example 1: Standard Rated Sale

Transaction Amount: 10,000 SAR
VAT Rate: 15%

Output VAT = 10,000 × 15% = 1,500 SAR
Net VAT Payable = 1,500 SAR

Example 2: Purchase with Input VAT

Purchase Amount: 5,000 SAR
Input VAT Paid: 750 SAR

Output VAT = 0
Net VAT = −750 SAR
→ VAT Refundable

Example 3: Business with Mixed Sales

Taxable Sales: 100,000 SAR
Zero-Rated Sales: 20,000 SAR
Purchases: 40,000 SAR (inc. VAT)

Output VAT = 100,000 × 15% = 15,000 SAR
Input VAT = 40,000 × (15/115) = 5,217.39 SAR
Net VAT Payable = 15,000 − 5,217.39 = 9,782.61 SAR

Frequently Asked Questions

Q: What is the VAT rate in Saudi Arabia in 2021?

A: 15% standard rate, applicable from July 1, 2020 onwards.

Q: Are all supplies subject to VAT?

A: No, some are zero-rated (exports, international transport) or exempt (financial services, residential leasing).

Q: Can I claim input VAT?

A: Yes, if related to taxable supplies and you are VAT-registered.

Q: Is VAT different from corporate tax?

A: Yes, VAT is a consumption tax on goods and services, separate from corporate income tax.

Q: Can previously paid VAT be adjusted?

A: Yes, previous VAT payments reduce net VAT payable in the current period.

Q: What happens if input VAT exceeds output VAT?

A: You have a VAT refund position, which can be claimed from ZATCA (formerly GAZT).

Q: Is this calculator official?

A: No, it is for estimation only. For official filing, consult ZATCA guidelines or a tax professional.

Q: What is ZATCA?

A: ZATCA (Zakat, Tax and Customs Authority) is the Saudi tax authority responsible for VAT administration.

Q: When did the VAT rate increase to 15%?

A: The VAT rate increased from 5% to 15% on July 1, 2020, and remains 15% throughout 2021.

Q: Do I need to register for VAT?

A: If your taxable supplies exceed SAR 375,000 annually, VAT registration is mandatory.

⚠️ Disclaimer

This Saudi VAT Calculator 2021 is for informational purposes only and intended for Google AdSense informational content.

VAT rules are based on Saudi VAT Law and ZATCA regulations (2021). The calculator provides estimates based on user inputs and may not reflect all specific circumstances, exemptions, or special provisions applicable to your situation.

Actual VAT liability may vary based on individual assessments, exemptions, tax treaties, and ZATCA rulings. This tool should not be used as a substitute for professional tax advice or official ZATCA guidance.