International treaty

Saudi Arabia: tax treaties

Tax treaties and related documents between the UK and Saudi Arabia.

• From: HM Revenue & Customs
• Published: 23 December 2009
• Last updated: 19 February 2021
  Show all updates

  1. 19 February 2021

     Synthesised text of the Multilateral Instrument and the 2007 UK-Saudi Arabia Double Taxation Convention and Protocol -in force has been added.

  2. 23 December 2009

     First published.

Documents

Synthesised text of the Multilateral Instrument and the 2007 UK-Saudi Arabia Double Taxation Convention and Protocol — in force

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2007 UK-Saudi Arabia Double Taxation Convention and Protocol — in force

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1993 UK-Saudi Arabia Air Transport Agreement — in force

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Details

Synthesised text of the Multilateral Instrument and the 2007 UK-Saudi Arabia Double Taxation Convention and Protocol -in force

The convention and protocol has been modified by the Multilateral Instrument (MLI).

The modifications made by the MLI are effective in respect of the 2007 UK-Saudi Arabia Double Taxation Convention and Protocol:

• in both countries from 1 January 2021 for taxes withheld at source on amounts paid or credited to non-residents

• in the UK from:

  • 1 April 2021 for Corporation Tax
  • 6 April 2021 for Income Tax and Capital Gains Tax
• in Saudi Arabia for all other taxes levied by Saudi Arabia, for taxable periods beginning on or after 1 November 2020

2007 Double Taxation Convention and Protocol

The convention and protocol entered into force on 1 January 2009.

It is effective in Saudi Arabia from 1 January 2010 and in the UK from:

• 1 April 2010 for Corporation Tax
• 6 April for Income Tax and Capital Gains Tax

1993 Air Transport Agreement

The agreement entered into force on 3 October 1994 and is effective from:

• 1 January 1989 for air transport undertakings
• 3 October 1994 for employees