Withholding Tax
Double tax treaty relief
Confirming that a double tax treaty applies to the non-resident recipient, preparing the tax residency certificate and required forms, and applying the reduced rate or exemption — or claiming a refund of the difference.
Who it is for
Payers to non-residents in countries that have a double tax treaty with the Kingdom.
What it covers
- Treaty eligibility review
- Saudi tax residency certificates for residents
- Mutual agreement procedures for actual double taxation
- Residency certificate and forms
- Reduced rate or exemption
- Refund of excess withholding
What you receive
- An opinion on treaty eligibility and the reduced rate
- Required forms and the tax residency certificate
- A refund claim where excess tax was withheld
How we work
- Understand — We start with your business, structure and filing history.
- Analyse — We reconcile the financial statements and identify risks before any figure is filed.
- Deliver — We prepare, review and file on time, with a documented supporting file.
- Follow through — We handle queries and assessments until the year is fully closed.
Frequently asked
Does every treaty reduce the rate?
No — it depends on the payment type, the treaty text, its entry into force and the documents available.
What is a tax residency certificate and why does it matter?
A document from the payee’s tax authority confirming residence there; it is the basis for applying the treaty rate.
Zakati is an independent private advisory firm and is not affiliated with the Zakat, Tax and Customs Authority (ZATCA) or its “Zakaty” app. Published content is general guidance and does not constitute professional advice on any specific matter.
How can we help?
Choose the route that suits your need, and a specialist advisor will take it from there.
Speak to an advisorYou have a question about your company’s position or would like us to call you.Get in touch Request a proposalSelect the services you need and receive a written proposal with scope and fees.Request yours Initial consultationA general zakat or tax question, answered by email within two working days.Ask your question