On 12 May 2025, the Saudi Council of Ministers issued Resolution No. 758, approving amendments to the White Land Tax Law issued by Royal Decree number (M/4) dated 12/02/1437H...

Saudi Arabia has spent the past decade building a digital backbone for public services.

Saudi Arabia's bankruptcy and insolvency law regime has been governed by two regulations, the earliest dating back to 1930.

Doing business in KSA? Sending employees to KSA? Not without a licence!

Government to implement further anti-concealment (Tassatur) measures

On 16 February 2024, the Zakat, Tax, and Customs Authority (ZATCA) released the new Regional Headquarters rules (RHQ). These rules apply in addition to the Zakat/Tax Law provisions and the Ministry...

As Saudi Arabia entered into a recession caused by the drop in the global oil prices – the main source of revenue for the country – which in turn led to a deficit at its budget, the Government enforced...

1- Forms and types of taxes may vary according to each country's requirements and vision, and taxation can be regional, source or residency based among others.

The "Guideline for Regional Headquarters in KSA," released by the Zakat, Tax and Customs Authority (ZATCA), is an essential resource for multinational corporations...

Are you considering supplying goods from the Gulf Cooperation Council (GCC) to the Kingdom of Saudi Arabia (KSA)?

General Authority of Zakat and Tax (GAZT) in the Kingdom of Saudi Arabia (KSA) released final Transfer Pricing Bylaws (TP Bylaws)

In July 2025, the Council of Ministers approved the Law of Real Estate Ownership and Investment by Non-Saudis. The law allows foreign individuals and entities to own real estate in designated areas, including cities...

Saudi Arabia seeks to draw investors to help reduce its reliance on oil exports and aims to facilitate foreign companies' investment in its market.

The rise of the influencer as a marketing tool has been much discussed in the Middle East. From Kuwaiti beauty bloggers, who attract several million followers ...

The General Authority of Zakat and Tax (GAZT) has published its new E-invoicing Regulations, which are now available in English.

Reforms broaden the White Land Tax to undeveloped and long-vacant properties, increasing rates and compliance obligations, reshaping property ownership economics...

Saudi Arabia has been the first GCC state to put its draft VAT law out for consultation. Cyrille Naffah and John Peacock of the Saudi and UAE offices of BSA Ahmad Bin Hezeem & Associates LLP explain the key provisions.

On 14 April 2024, the Zakat, Tax, and Customs Authority (ZATCA) released comprehensive guidelines for regional headquarters in Saudi Arabia.

As the United Arab Emirates (‘UAE') and the Kingdom of Saudi Arabia (‘Saudi Arabia') continue to lead the Gulf Cooperation Council (‘GCC') in proposing the implementation of value added tax (‘VAT').

The Zakat, Tax and Customs Authority (ZATCA) oversees the way Saudi Arabia's tax policy and Islamic laws touch and form an organized decision-making system.