Saudi Stock Dividend Withholding Tax (WHT) Rate Guide

According to the latest announcement from the Securities Depository Center (Edaa), different withholding tax (WHT) rates apply to different investor types when receiving dividends. The specific rules are as follows:

Applicable WHT Rates on Dividends

Investor TypeDividend WHT Rate
Saudi Investors0% (Exempt)
GCC Investors5%
Foreign Investors5%
Tax Exempt Investors (Exception Only)0%

Note

1. The tax rate is determined based on the investor's tax residence information registered with the relevant authorities. Please ensure your registration information is accurate.

2. For Tax Exempt Investors (Exception Only), the 0% rate applies only when both of the following conditions are met:

  • The investor submits a formal written request for tax-exempt status.
  • The investor provides valid supporting evidence (e.g., ZATCA exemption certificate, Double Tax Treaty documentation).
Was this article helpful?
You can also contact Customer Services for help.
Yes
No