Saudi Arabia Withholding Tax Calculator 2023
Calculate tax on payments to non-residents (5%-15%)
Introduction
🎯 What
Computes withholding tax liability on payments made to non-residents or foreign suppliers.
👥 Who
Companies making payments to non-residents, Foreign contractors, Accountants, and Finance officers.
💡 Why
To estimate withholding tax liability, ensure compliance with Saudi tax law, and calculate net payments.
💰 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 2023
Standard Rates
Services → 5% – 20%
Dividends → 5%
Interest → 5%
Royalties / Technical services → 15%
Exemptions
Payments to resident entities → 0%
Treaty benefits → 0% (if documented)
Government-approved payments → 0%
Calculation Examples
Example 1: Service Payment
Gross Payment: SAR 100,000 | Payment Type: Services | Rate: 15%
Withholding Tax = 100,000 × 15% = SAR 15,000
Net Payment = 100,000 − 15,000 = SAR 85,000
Example 2: Dividend Payment with Treaty
Gross Payment: SAR 50,000 | Payment Type: Dividends
Tax Treaty Applicable: Yes, Reduced Rate = 0%
Withholding Tax = 50,000 × 0% = SAR 0
Net Payment = SAR 50,000
Example 3: Interest Payment to Saudi Entity
Payment: SAR 20,000 | Type: Interest | Recipient: Saudi → Rate = 0%
Withholding Tax = SAR 0
Frequently Asked Questions
Q: Who is subject to withholding tax in Saudi Arabia?
A: Non-resident suppliers receiving payments from Saudi businesses.
Q: Can withholding tax rate be reduced?
A: Yes, if a tax treaty exists between Saudi Arabia and the recipient's country.
Q: Is withholding tax deductible?
A: It is applied on gross payment; no other deductions allowed.
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 2023 is for informational purposes only. Rates and rules are based on Saudi ZATCA withholding tax regulations. ANTIGRAVITY is not responsible for legal, accounting, or financial decisions.