Saudi Withholding Tax (WHT) Calculator

Compute withholding tax on payments to non-residents — official ZATCA rates

Per Saudi Income Tax Law
Auto-filled from payment type
in SAR — as agreed with the vendor
Gross-up when your company bears the tax
Gross Amount
0.00
SAR
WHT Amount
0.00
at 15%
Net to Vendor
0.00
SAR

Saudi WHT Rates Table

Payment Type Rate
Management Fees20%
Royalties15%
General & undefined services15%
Technical / consulting services5%
Interest on loans5%
Dividends5%
Air tickets / freight / insurance5%
Rental of movable property5%

📌 Rates may differ under tax treaties between Saudi Arabia and the vendor's country. Verify any applicable double-taxation treaty.

What is Withholding Tax?

Withholding Tax is a tax that Saudi entities must deduct from payments due to non-residents for services or income sourced in the Kingdom, and remit it to ZATCA.

WHT Amount = Gross Invoice × Applicable Rate

Example: Technical consulting invoice of SAR 10,000 at 5% = SAR 500 WHT; net paid to vendor = SAR 9,500.

Gross-up: If the contract requires the vendor to receive SAR 10,000 net, gross-up so post-tax equals the net. Formula: Gross = Net ÷ (1 − Rate).

Frequently Asked Questions

What is the WHT rate for general services? +
The general rate for services and undefined payments is 15%. Management fees 20%, royalties 15%, technical services and interest 5%.
When must WHT be remitted to ZATCA? +
Within 10 days of the end of the month in which the payment was made to the non-resident vendor.
What is a gross-up and when do we use it? +
A gross-up applies when your company bears the tax on the vendor's behalf — we compute the gross so the agreed net reaches the vendor in full.
Do tax treaties affect the rate? +
Yes — if a double-taxation treaty exists between Saudi Arabia and the vendor's country, a reduced rate or full exemption may apply.
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