Saudi Arabia: New online annual disclosure form for regional headquarters
Require RHQs to report detailed information regarding their operations, governance, management, personnel, assets, expenditures, and revenues in Saudi Arabia
The Zakat, Tax and Customs Authority (ZATCA) recently introduced a new online annual disclosure form for regional headquarters (RHQs), requiring RHQs to report detailed information regarding their operations, governance, management, personnel, assets, expenditures, and revenues in Saudi Arabia.
While RHQs have always been required to demonstrate compliance with the economic substance requirements (ESR) underpinning the RHQ tax incentives rules, the introduction of a dedicated online filing process marks a clear shift toward enhanced transparency and regulatory scrutiny.
Read an October 2026 report prepared by the KPMG member firm in Saudi Arabia