Welcome to the Kingdom of Saudi Arabia, a land of rich culture and boundless opportunities. If you're a digital nomad, expat, or location-independent worker looking to obtain tax residency here, this guide will walk you through the essential steps required to make Saudi Arabia your fiscal home.
Step 1: Determine Eligibility
To obtain tax residency in Saudi Arabia, you must meet specific criteria. Primarily, you need to spend at least 183 days in a calendar year within the country. Keep detailed records of your travel to ensure compliance with this requirement.
Step 2: Gather Necessary Documentation
Compile all required documents, such as your passport, visa, proof of residence, and any other identification documents. These will be necessary for various stages of the application process.
Step 3: Obtain a Residence Permit
Apply for a residence permit through the Saudi Arabian General Directorate of Passports (Jawazat). This step is crucial, as legal residency is a prerequisite for tax residency. Ensure your permit is valid and up-to-date.
Step 4: Register with the General Authority of Zakat and Tax (GAZT)
Once you have your residence permit, register with the General Authority of Zakat and Tax (GAZT). This involves filling out the appropriate forms and submitting them either online or at a GAZT office.
Step 5: Maintain Accurate Financial Records
Keep meticulous records of your financial transactions, including income, expenses, and any other relevant financial information. This is crucial for compliance with Saudi tax regulations.
Step 6: File Annual Tax Returns
Submit your annual tax returns to the General Authority of Zakat and Tax (GAZT). Ensure all information is accurate and complete to avoid any legal complications.
Step 7: Comply with Ongoing Residency Requirements
Continue to meet the physical presence requirement and maintain your legal residency status. This includes renewing your residence permit as needed and staying informed about any changes in residency laws.
Legal References
- Income Tax Law, Article 1 and 3
- General Authority of Zakat and Tax Regulations
- Saudi Arabian General Directorate of Passports (Jawazat) Guidelines
Useful Links
