International treaty

Saudi Arabia: tax treaties

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

Documents

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

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1993 Saudi Arabia-UK Air Transport Agreement - in force

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Details

2007 Double Taxation Convention and Protocol

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

It’s 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
Published 23 December 2009