Saudi Arabia Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Saudi Arabia calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| SAR 240,000 a yearEmployee profile: Employee - enter the statutory deduction from payroll; Annual employee statutory contributions: 24000 | SAR 216,000.00 | SAR 216,000.00 | Matches |
Official sources and monitoring
2 official sources. 2 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Income Tax Law and taxable business activitySaudi Zakat, Tax and Customs Authority | 2026-10-19 | Checked automaticallyLast checked 2026-10-23 |
| Social Insurance Law and contribution branchesSaudi General Organization for Social Insurance | 2026-10-19 | Checked automaticallyLast checked 2026-10-23 |
No detected source change is waiting for review.
Rule version
Version SA-2026-v1, approved on 2026-10-19, last validated on 2026-10-19. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Ordinary employee salary is outside the Saudi personal income-tax base in 2026.
- The employee contribution is entered from payroll because Saudi, GCC and expatriate coverage differs.
Coverage & limitations
Rule version SA-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- Business, professional and permanent-establishment income is outside this employee calculation.
- Annual estimate for an ordinary employee with one employer and regular salary. Benefits in kind, arrears, termination payments and treaty relief are excluded unless stated.
- Independent professional verification pending.