|
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 |