Читать книгу Ultimate guide on GCC Taxation - Павел Игоревич Герасимов - Страница 8

Royalty income is subject to tax at the normal income tax rate. Royalties paid to a non-resident party are subject to WHT at 15 %.

Royalty is defined as per article one of the Saudi income tax law as follows:

“Payments received for use of or the right to use intellectual rights, including, but not limited to, copyright, patents, designs, industrial secrets, trademarks and trade names, know-how, trade secrets, business, goodwill, and payments received against the use of information related to industrial, commercial, or scientific expertise, or against granting the right to exploit natural and mineral resources.”