VAT rates in Saudi Arabia (Downloadable)

KSA VAT Rate Schedule

Supply

Taxable @ 5%

Taxable @ 0%

Exempt

Out of scope

Food & Beverages

Transportation

Domestic transportation

International transportation (including intra-GCC)

Transportation services for goods or passengers outside KSA

Supply of a qualifying means of international transport (vehicle, vessel, aircraft) with special specifications

Supply of replacement parts, consumables, maintenance and repair services for qualified transport (with special terms)

Real Estate

Commercial sale and rent

Residential sale, where the property was not used or intended to be used as a permanent residence of the seller, or the seller’s relative (up to the fourth degree)

Sale of own/close relative’s dwelling

Hotels, inns, guest houses, motels and serviced accommodation rent

Residential rent

Rent of housing for students

Education

Private education

Public education

Healthcare

Private healthcare

Public healthcare

Medicines and medical equipment issued by KSA Ministry of Health and SFDA

Oil, Oil derivatives and Gas sector (domestic)

Investments in Gold, Silver, and Platinum

≥99% pure and tradable in global markets

<99% pure

Wired and Wireless telecommunication and Electronic services

Financial Services

Margin based products

Operation of any current, deposit or savings account

Explicit fee, commission or commercial discount

Insurance products (including health insurance)

Insurance services and life reinsurance

Interest or lending fees charged with an implicit margin for any form of lending (including loans and credit cards)

Interest or lending fees charged with an implicit margin for finance (including finance leasing)

Issue or transfer of a debt security or any other transferable monetary amount

Government Activities

Public services provided by government agencies which are not considered as an economic activity, such as renewal of passport, driving license, etc.

Others

Exports outside the GCC territory

Services provided to non-GCC residents and consumed outside the GCC territory

Activity exercised by employees bound to an employer by contract

Supplies made by members of a single tax group