Beta Version
Website Last updated:
July 17, 2026
Article 2 of the KSA Income Tax Law defines the persons subject to taxation. This includes resident capital companies based on shares owned directly or indirectly by non-Saudis or by persons in the oil and hydrocarbon sector, with an exception for shares in companies listed on the Saudi Stock Exchange. The law also applies to resident non-Saudi natural persons conducting business, non-residents operating through a permanent establishment, and those with taxable income from KSA sources without a permanent establishment. Finally, it explicitly covers any person engaged in natural gas investment or the production of oil and hydrocarbons.
Chapter 2 - Taxpayers
Article 2 - Persons Subject to Taxation
Continue Reading
Access Full Content
You're viewing a preview of this document. Please log in to unlock the complete content, annotations, and research tools.Click here to view details of the free plan and the subscriptions we offer.