Taxes Guide

The Tax Rates Guide provides detailed information about the tax rates applied to various activities and financial transactions. This guide includes the item, the tax status of the item, and the tax rate applied to the goods and services

Item Code Return Code Code Name Taxability Tax Rate
Sales subject to the basic ratio 15% SA_SA_S150 SA_SA_S150_A Sales subject to 15% TAXABLE 15.00%
Sales subject to the basic ratio 5% SA_SA_S050 SA_SA_S050_A Sales subject to 5% TAXABLE 5.00%
Sales tax for government agencies SA_SA_G150 SA_SA_G150_A Sales to Government Entities TAXABLE 15.00%
Sales that state bears its tax SA_SA_GMED SA_SA_GMED_A Sales to Saudi National – Medial Care ZERO 0.00%
SA_SA_GEDU SA_SA_GEDU_A Sales to Saudi National – Education ZERO 0.00%
SA_SA_GHOU SA_SA_GHOU_A Sales to Saudi National – First House ZERO 0.00%
Zero-rated sales SA_SA_0TSR SA_SA_0TSR_A Zero Ratio Sales – International Goods and Passenger Transportation Services ZERO 0.00%
SA_SA_0TRS SA_SA_0TRS_A Zero Ratio Sales – Eligible Transportation ZERO 0.00%
SA_SA_0MED SA_SA_0MED_A Zero Ratio Sales – Qualified Medicines and Medical Equipment ZERO 0.00%
SA_SA_0PRM SA_SA_0PRM_A Zero Ratio Sales – Precious Metals ZERO 0.00%
Exports SA_SA_INTE SA_SA_INTE_A Exported sales – outside the Kingdom and the Gulf countries ZERO 0.00%
SA_SA_GCCE SA_SA_GCCE_A Exported Sales – Gulf Countries ZERO 0.00%
Exempt sales SA_SA_FSER SA_SA_FSER_A Exempt financial services sales ZERO 0.00%
SA_SA_FNOT SA_SA_FNOT_A Sales of debt securities or exempt securities ZERO 0.00%
SA_SA_LINS SA_SA_LINS_A Sales of exempt insurance policies ZERO 0.00%
SA_SA_DREN SA_SA_DREN_A Residential rental sales eligible for exemption ZERO 0.00%
SA_SA_RESA SA_SA_RESA_A Real estate sales or disposal as an owner ZERO 0.00%
SA_SA_INSA SA_SA_INSA_A Internal sales between branches ZERO 0.00%
Out of the range SA_SA_NA00 NA Out of scope sales ZERO 0.00%

Code SA_SA_S150
Return Code SA_SA_S150_A
Code Name Sales subject to 15%
Taxability TAXABLE
Tax Rate 15.00%

Code SA_SA_S050
Return Code SA_SA_S050_A
Code Name Sales subject to 5%
Taxability TAXABLE
Tax Rate 5.00%

Code SA_SA_G150
Return Code SA_SA_G150_A
Code Name Sales to Government Entities
Taxability TAXABLE
Tax Rate 15.00%

Code SA_SA_GMED
Return Code SA_SA_GMED_A
Code Name Sales to Saudi National – Medial Care
Taxability ZERO
Tax Rate 0.00%

Code SA_SA_GEDU
Return Code SA_SA_GEDU_A
Code Name Sales to Saudi National – Education
Taxability ZERO
Tax Rate 0.00%

Code SA_SA_GHOU
Return Code SA_SA_GHOU_A
Code Name Sales to Saudi National – First House
Taxability ZERO
Tax Rate 0.00%

Code SA_SA_0TSR
Return Code SA_SA_0TSR_A
Code Name Zero Ratio Sales – International Goods and Passenger Transportation Services
Taxability ZERO
Tax Rate 0.00%

Code SA_SA_0TRS
Return Code SA_SA_0TRS_A
Code Name Zero Ratio Sales – Eligible Transportation
Taxability ZERO
Tax Rate 0.00%

Code SA_SA_0MED
Return Code SA_SA_0MED_A
Code Name Zero Ratio Sales – Qualified Medicines and Medical Equipment
Taxability ZERO
Tax Rate 0.00%

Code SA_SA_0PRM
Return Code SA_SA_0PRM_A
Code Name Zero Ratio Sales – Precious Metals
Taxability ZERO
Tax Rate 0.00%

Code SA_SA_INTE
Return Code SA_SA_INTE_A
Code Name Exported sales – outside the Kingdom and the Gulf countries
Taxability ZERO
Tax Rate 0.00%

Code SA_SA_GCCE
Return Code SA_SA_GCCE_A
Code Name Exported Sales – Gulf Countries
Taxability ZERO
Tax Rate 0.00%

Code SA_SA_FSER
Return Code SA_SA_FSER_A
Code Name Exempt financial services sales
Taxability ZERO
Tax Rate 0.00%

Code SA_SA_FNOT
Return Code SA_SA_FNOT_A
Code Name Sales of debt securities or exempt securities
Taxability ZERO
Tax Rate 0.00%

Code SA_SA_LINS
Return Code SA_SA_LINS_A
Code Name Sales of exempt insurance policies
Taxability ZERO
Tax Rate 0.00%

Code SA_SA_DREN
Return Code SA_SA_DREN_A
Code Name Residential rental sales eligible for exemption
Taxability ZERO
Tax Rate 0.00%

Code SA_SA_RESA
Return Code SA_SA_RESA_A
Code Name Real estate sales or disposal as an owner
Taxability ZERO
Tax Rate 0.00%

Code SA_SA_INSA
Return Code SA_SA_INSA_A
Code Name Internal sales between branches
Taxability ZERO
Tax Rate 0.00%

Code SA_SA_NA00
Return Code NA
Code Name Out of scope sales
Taxability ZERO
Tax Rate 0.00%