Middle East · Gulf

Saudi Arabia

The only Gulf state offering genuinely permanent, sponsor-free residency for a one-off payment — now paired with a real-estate market that opened to foreigners in January 2026, for families who want to be inside the Vision 2030 trade rather than watching it.

Last verified July 202690 visa-free destinations

Tax position

Income tax (top): 0% — no personal income tax on employment income for Saudis or expatriates
Capital gains: no personal CGT; 20% corporate CGT on the non-Saudi/non-GCC share of disposals, 2.5% zakat on the Saudi/GCC share
Wealth tax: none
Inheritance tax: none — no inheritance, estate or gift taxes
Special regime: 20% corporate income tax on the non-Saudi share of profits; 2.5% zakat on the Saudi/GCC share; 15% VAT; 30-year tax incentive package for Regional Headquarters (RHQ) licence holders
Territorial: Yes — foreign-source income generally outside scope
CFC rules: No
Exit tax: No
CRS: Participating