Food & Beverages |
VAT rate |
---|---|
Food & Beverages |
5% |
Transportation |
VAT rate |
---|---|
Domestic transportation |
5% |
International transportation (including intra-GCC) |
0% |
Transportation services for Goods or passengers outside the Kingdom |
0% |
Supply of a qualifying means of international transport (vehicle, vessel, aircraft) with special specification |
0% |
Supply of replacement parts, consumables, maintenance and repair services for qualified transport (with special terms) |
0% |
Click here for more information on transportation workshop
VAT Guideline for Transportation
Real estate |
VAT rate |
---|---|
Commercial sale and rent |
5% |
Residential sale |
5% |
Sale of own / close relative’s dwelling |
Out of scope |
Hotels, inns, guest houses, motels and serviced accommodation rent | 5% |
Residential rent |
Exempt |
Rent of housing for students | Exempt |
Click here for more information on real estate workshop
Education |
VAT rate |
---|---|
Private education |
5% |
Public education |
Out of scope |
Healthcare |
VAT rate |
---|---|
Private healthcare |
5% |
Public healthcare |
Out of scope |
List of medicine and medical equipment issued by KSA Ministry of Health and SFDA - Zero-rated human drugs- Zero-rated vitamins- Zero-rated medical equipment |
0% |
Click here for more information on healthcare workshop
Oil, oil derivatives and gas sector (domestic) |
VAT rate |
---|---|
Oil, oil derivatives and gas sector (domestic) |
5% |
Investment gold, silver, and platinum |
VAT rate |
---|---|
≥99% pure and tradable in global markets |
0% |
<99% pure |
5% |
VAT Guideline for Investment Metals
Wired and wireless telecommunications and electronic services |
VAT rate |
---|---|
Wired and wireless telecommunications and electronic services |
5% |
Click here for more information on Digital Economy workshop
VAT Guideline for Digital Economy is coming soon, stay tuned.
Financial services |
VAT rate |
---|---|
Margin based products |
Exempt |
Operation of any current, deposit or savings account |
Exempt |
Explicit fee, commission or commercial discount | 5% |
Insurance products (including health insurance) | 5% |
Insurance services and life reinsurance | Exempt |
Interest or lending fees charged with an implicit margin for any form of lending (including loans and credit cards) | Exempt |
Interest or lending fees charged with an implicit margin for finance (including finance leasing) | Exempt |
Issue or transfer of a debt security or any other transferable monetary amount | Exempt |
You can find the financial services providers - products and services list on the following link
Click here for more information on financial services workshop
VAT Guideline for Financial Services is coming soon, stay tuned.
Government activities |
VAT rate |
---|---|
Public services provided by government agencies which are not considered as an economic activity such as renewal of passport, driving license, etc. |
Out of scope |
VAT rate |
|
---|---|
Exports outside the GCC Territory |
0% |
Services provided to non-GCC residents and consumed outside of Council Territory |
0% |
Activity exercised by employees bound to an employer by contract |
Out of scope |
Supplies made by members of a single tax group |
Out of scope |