Saudi Arabia Withholding Tax Calculator 2024
Calculate tax on payments to non-residents (5%-15%)
Introduction
🎯 What
Calculates withholding tax (WHT) applicable on payments to non-residents for services, royalties, dividends, and other specified payments.
👥 Who
Businesses making payments to non-resident suppliers, Financial and accounting officers, Tax consultants, and Multinational companies.
💡 Why
To estimate withholding tax liability, comply with ZATCA regulations, avoid penalties, and ensure correct remittance.
💰 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 2024
Standard Rates
Services → 5%
Dividends → 5%
Interest → 5%
Royalties → 15%
Technical services & consulting → 15%
Exemptions
Payments to resident entities → 0%
Treaty benefits → 0% (if documented)
Government-approved payments → 0%
Calculation Examples
Example 1: Service Payment
Payment Type: Services | Gross Payment: SAR 50,000
WHT Rate: 5%
WHT Amount = 50,000 × 5% = SAR 2,500
Example 2: Royalty Payment with Treaty
Payment Type: Royalties | Gross Payment: SAR 100,000 | Treaty Benefit: Yes
Rate reduced to 0%
WHT Amount = SAR 0
Example 3: Interest Payment to Saudi Entity
Payment Type: Interest | Gross Payment: SAR 20,000 | Recipient: Saudi
Rate = 0%
WHT Amount = SAR 0
Frequently Asked Questions
Q: What is withholding tax in Saudi Arabia?
A: A tax applied to payments to non-residents as defined by ZATCA.
Q: Are payments to residents subject to WHT?
A: No, only non-resident payments are subject.
Q: Can treaty benefits reduce the rate?
A: Yes, if a treaty exists with the non-resident country.
Q: Are exempt amounts deducted before calculating WHT?
A: Yes, WHT applies on net taxable amount.
Q: How is WHT remitted?
A: The payer is responsible to remit WHT to ZATCA by due dates.
Disclaimer: This Saudi Arabia Withholding Tax Calculator 2024 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.