VAT & Tax

Saudi Arabia VAT 15%: Complete Guide to Value Added Tax 2024

Feb 17, 2026 1163 views
Saudi Arabia VAT 15%: Complete Guide to Value Added Tax 2024

Saudi Arabia VAT 15%: Complete Guide

Saudi Arabia VAT rate is 15%, which was increased from 5% in July 2020. This comprehensive guide covers everything businesses need to know about VAT in Saudi Arabia.

What is Saudi Arabia VAT?

Value Added Tax (VAT) is a consumption tax applied to goods and services in Saudi Arabia. The standard VAT rate is 15%, managed by ZATCA (Zakat, Tax and Customs Authority).

Saudi Arabia VAT Rate History

  • January 2018: VAT introduced at 5%
  • July 2020: VAT increased to 15%
  • Current: 15% standard rate

VAT Registration Requirements

Businesses must register for VAT if:

  • Mandatory: Annual revenue exceeds SAR 375,000
  • Voluntary: Annual revenue exceeds SAR 187,500

How to Calculate Saudi Arabia VAT 15%

Formula: Price × 0.15 = VAT Amount

Example: SAR 1,000 × 0.15 = SAR 150 VAT

Total: SAR 1,000 + SAR 150 = SAR 1,150

VAT Categories in Saudi Arabia

  • Standard Rate (15%): Most goods and services
  • Zero Rate (0%): Exports, international transport
  • Exempt: Financial services, residential rent, healthcare

VAT Return Filing

  • Monthly: For businesses with revenue > SAR 40 million
  • Quarterly: For other businesses
  • Deadline: End of month following the tax period

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