Читать книгу Ultimate guide on GCC Taxation - Павел Игоревич Герасимов - Страница 6

Dividend income that is received by a resident party is subject to income tax at the normal income tax rate unless exempt. Dividends can be exempt from income tax in Saudi Arabia if the following conditions are met, generally:

● The percentage of ownership in the company invested in is not less than 10 %.

● The period of ownership of shares is not less than one year.

Dividends paid by resident entities to a non-resident party are subject to WHT at 5 %.