Withholding Tax (WHT) in Saudi Arabia applies to payments made to non-resident entities on account of services, royalties, interest and dividends. Ensuring compliance with WHT regulations is critical for organizations engaging in cross-border transactions, as Zakat, Tax and Customs Authority (ZATCA) enforcement intensifies. The Accurate and timely WHT returns filing helps minimize penalties, streamline audits, and safeguard your business’s reputation.
Comprehensive WHT Compliance Services
Organizations should ensure that all WHT obligations are accurately calculated and submitted in accordance with local regulations. At A&M we can help you with:
- Review of Payments to Non-Residents: Identifying applicable WHT rates.
- of Double Tax Avoidance Treaty Benefits: Applying reduced rates or exemptions where applicable as per effective treaties.
- Advisory Service Classification and Documentation Requirements: Accurately categorising payments and maintaining proper supporting documents.
- Preparation and Submission of Monthly WHT Returns: Ensuring timely filing in compliance with ZATCA requirements.
MIDDLE EAST TAX ALERT | Saudi Arabia Customs Update: Changes to Bonded Zones and Customs Procedures
July 28, 2026
Saudi Arabia has introduced significant changes to its customs procedures and bonded zone framework. Explore the key reforms and what businesses should do to prepare for the new compliance requirements.
Raising the Bar How Transfer Pricing Disputes Are Redefining Tax Governance in Saudi Arabia
June 24, 2026
Saudi Arabia’s transfer pricing (TP) landscape has rapidly evolved since the introduction of formal regulations in 2019. With increased audit sophistication by the Zakat, Tax and Customs Authority (ZATCA) and a growing body of published rulings from the General Secretariat of Tax Committees (GSTC), businesses now face a far more evidence-driven and enforcement-focused environment.
Middle East Tax Update | KSA | Saudi Arabia Relaunches Tax Penalties Exemption Initiative
January 22, 2026
The Zakat, Tax and Customs Authority (ZATCA) has relaunched the Tax Penalties Exemption Initiative for an additional six month period starting January 1, 2026, following the expiry of the previous waiver on December 31, 2025.
Transfer Pricing Compliance – Country-by-Country Reporting (CbCR)
January 5, 2026
Multinational enterprise (MNE) groups with a calendar year-end should note that the Country-by-Country (CbC) Report for FY2024 must be filed with ZATCA by December 31, 2025.
