Saudi Arabia: tax treaties
Tax treaties and related documents between the UK and Saudi Arabia.
Documents
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
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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
Updates to this page
Last updated 19 February 2021 + show all updates
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Synthesised text of the Multilateral Instrument and the 2007 UK-Saudi Arabia Double Taxation Convention and Protocol -in force has been added.
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First published.