Withholding Tax
Withholding tax returns
Identifying payments to non-residents, applying the correct rate by payment type, computing the tax and filing the return.
Who it is for
Resident entities paying overseas parties for services, royalties or dividends.
What it covers
- Non-resident payment review
- Statutory versus treaty rate matrix
- Rates by payment type
- Monthly and annual returns
What you receive
- Monthly and annual returns on time
- Classification and rate for each payment
- Flags on payments that may qualify for treaty relief
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
When is the withholding return due?
Within the first ten days of the month following payment, plus an annual return.
What are the most common rates?
5% for technical and consulting services, rent and similar; 15% for royalties and payments to head office or a related party for services; 20% for management fees.
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