Tax provision planning

Saudi Corporate Income Tax Calculator

Estimate Saudi business income tax at the general 20% rate from adjusted profit and taxable share. See the allocated base and tax before payments or credits.

Enter the figures you want to check

After verified tax adjustments, deductions and permitted losses; if the entered base already belongs entirely to the taxable share, use 100%. SAR 0–1,000,000,000; up to two decimal places, without grouping separators.

Your confirmed subject share, from 0 to 100. The tool does not determine tax status from nationality or ownership type.

Calculations run only in your browser. Values are neither saved nor sent to us.

How are the results calculated?

Allocated base = adjusted profit × (subject share ÷ 100).

Estimated income tax = adjusted profit × (subject share ÷ 100) × 20%; each displayed monetary amount is rounded only at the end.

Assumptions and limits

  • The general rate applies to the categories in Article 7 of the Income Tax Law, including a resident capital company within its taxable share and a nonresident’s permanent-establishment activity. Confirm taxpayer status and allocation first.
  • Sales and accounting profit are not automatically the tax base. The tool does not determine deductible expenses, losses, transfer-pricing adjustments or exemptions; enter their reviewed outcome.
  • Do not use this model for personal wages or withholding tax, oil and hydrocarbon production, or activities with special incentives or tax treatment. Review zakat separately.
  • The estimate is before advance payments, credits, settlements and penalties; it is not a final assessed balance and does not submit a return.

Official source: Bureau of Experts — Income Tax Law, Articles 2, 6 and 7

Official source: ZATCA — Income tax scope

Understand the idea behind the calculation

Using the tool and understanding your results

Enter tax-adjusted profit and the taxable share to calculate the allocated base and income tax at the general 20% rate. Review the amount before advance payments and other settlements.

How is corporate income tax calculated at 20%?

Within the general-rate scope, the calculator multiplies adjusted profit by the taxable share, then applies 20%. SAR 500,000 adjusted profit with a 40% taxable share gives a SAR 200,000 base and SAR 40,000 tax.

Should I enter sales revenue or net profit?

Enter profit after reviewed tax adjustments, deductions and permitted losses. Sales and accounting profit are not automatically the tax base. If your amount already belongs entirely to the taxable share, choose 100% to avoid allocating it twice.

Does this calculate payroll or withholding tax?

This tool estimates business income tax at the general rate. It does not calculate withholding tax, personal wages, zakat or rates for specially treated activities; these require different rules and inputs.

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