Operating a Company in Saudi Arabia 2026: Tax, ZATCA & Compliance
Corporate operating compliance in Saudi Arabia: 20% corporate income tax, 15% VAT, ZATCA Phase 2 e-invoicing (Fatoora), GOSI filings, and compliance calendars.
Primary Decisions & Pathways
Check ZATCA FATOORA e-invoicing waves & deadlines
Evaluate Phase 1 generation mandates, Phase 2 integration waves (Wave 25: SAR 187,500), B2B clearance vs B2C reporting.
Compare Zakat vs Corporate Income Tax (CIT)
Understand 20% foreign corporate tax vs 2.5% Saudi Zakat base, mixed-ownership rules, and filing deadlines.
Check VAT registration thresholds & filing rules
Mandatory SAR 375,000 threshold, voluntary SAR 187,500 limit, 15% rate, and monthly vs quarterly filing.
Track your annual tax & filing deadlines
ZATCA VAT filing, Corporate Tax / Zakat declarations, monthly GOSI payroll, and Annual Data Confirmation deadlines.
Calculate monthly social insurance (GOSI) for your staff
Calculate mandatory monthly social insurance obligations for Saudi nationals and expatriate staff.
Open a corporate bank account in Saudi Arabia
Corporate banking KYC requirements, required documentation, bank comparison, and approval timelines.
Understand Saudization (Nitaqat) & Qiwa quota rules
Maintain ongoing compliance with MHRSD workforce localization quotas, Qiwa platform filings, and expat work permit issuance criteria.
Estimate annual corporate compliance & running costs
Forecast Year-2+ recurring operational overhead: CR annual data confirmation, Chamber membership, municipal Balady permits, and audited financials.
Interactive Decision Tools & Calculators
ZATCA FATOORA Wave Checker & Integration Evaluator
Interactive wave finder evaluating taxable turnover across all 25 official waves against Phase 2 deadlines.
Zakat vs Corporate Income Tax Calculator
Interactive tax model estimating 20% CIT vs 2.5% Zakat for foreign, Saudi, and mixed-ownership entities.
GOSI Employer Contribution Calculator
Interactive social insurance payroll model for Saudi and expat staff.