Saudi Arabia Withholding Tax Calculator 2022
Calculate tax on payments to non-residents (5%-20%)
Introduction
🎯 What
Estimates tax withheld on payments to non-residents for services, royalties, interest, and other applicable payments.
👥 Who
Companies making payments to non-resident suppliers, Finance officers, Accountants, and Service providers.
💡 Why
To calculate withholding tax obligations and compliance requirements accurately.
💰 Payment Details
👤 Recipient Information
Valid documentation required for treaty application
⚙️ Adjustments
Any tax already withheld on this payment
📊 Tax Summary
Enter values to calculate tax.
Detailed Calculation Steps
Withholding Tax Rates 2022
Standard Rates
Royalties → 15%
Technical/Consulting Services → 20%
Interest → 5%
Dividends → 5%
Allowances & Deductions
Exempt payments not subject to withholding
Double Taxation Agreements may reduce rate
Companies can offset WHT against corporate tax
Calculation Examples
Example 1: Consulting Service Payment
Payment Amount: SAR 100,000 | Type: Consulting Services | Rate: 20%
Withholding Tax = 100,000 × 20% = SAR 20,000
Net Payment = 100,000 − 20,000 = SAR 80,000
Example 2: Royalty Payment with DTA
Payment Amount: SAR 50,000 | Type: Royalties
Standard Rate: 15% | DTA Reduced Rate: 5%
Withholding Tax = 50,000 × 5% = SAR 2,500
Exemption: SAR 2,000
Net WHT Payable = 2,500 − 2,000 = SAR 500
Net Payment = SAR 49,500
Frequently Asked Questions
Q: Who must withhold tax in Saudi Arabia?
A: Companies paying non-residents for royalties, services, interest, and dividends.
Q: What are standard WHT rates in 2022?
A: Royalties 15%, Consulting/Technical services 20%, Interest 5%, Dividends 5%.
Q: Can exemptions or DTA reduce WHT?
A: Yes, applicable exemptions or DTA rates lower the net WHT payable.
Q: Are residents subject to withholding tax?
A: No, only non-resident payments are subject.
Q: Is this calculator official?
A: No, it is for informational purposes only.
Disclaimer: This Saudi Arabia Withholding Tax Calculator 2022 is for informational purposes only. Rates and rules are based on Saudi ZATCA Guidelines 2022. ANTIGRAVITY does not provide legal, accounting, or financial advice.