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Saudi Arabia: Application of withholding tax under income tax treaties

Guidance on the application of withholding tax under income tax treaties 

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February 6, 2025

The Zakat, Tax, and Customs Authority (ZATCA) in January 2025 released a tax bulletin providing explanation and guidance on the application of withholding tax under income tax treaties between Saudi Arabia and other countries. Key highlights include: 

  • The bulletin explains, with examples, the withholding tax treatment and applicable rates on types of income a nonresident may earn from sources in Saudi Arabia.
  • The bulletin does not specifically mention “Form Q7B” as ZATCA’s approved form for claiming treaty benefits.
  • Unlike the guidelines issued on April 20, 2022, the bulletin does not address the claim of treaty benefits for dividends, income from debt claims, and royalties solely through the refund approach.
  • The bulletin requires taxpayers to apply for treaty benefits through ZATCA’s electronic portal. It also limits the period to five years within which the application for treaty benefits must be submitted, or ZATCA may conduct a tax audit.

For more information, contact a KPMG tax professional:

Philippe Stephanny | philippestephanny@kpmg.com

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