SA · N 24°43′ · E 46°40′
Saudi Arabia
A Saudi LLC is suited to entering the Gulf’s largest consumer market, building sales and service teams, and undertaking local projects. A foreign investor must first complete investment registration, then obtain a commercial registration and relevant sector licences; capital and localisation conditions vary by activity.
Key points on one page.
- Tax
- 20% CIT on profits attributable to non-Saudi ownership; dividends to non-residents generally carry 5% WHT
- Shareholders and directors
- Min. 1 shareholder and 1 manager; no general Companies Law residency requirement
- Share capital
- No unified LLC minimum; activity-specific foreign-investment thresholds can apply
- Local requirements
- Saudi national address, investment registration, CR and applicable sector licences required
- Annual maintenance
- Annual investment and CR confirmation; tax return due within 120 days of year-end
- Incorporation timeline
- Approx. 2–4 weeks, subject to registration, document authentication and sector approvals
- Public disclosure
- UBO information must be reported; the UBO register is restricted to regulators
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (9)›
- 01Updated Investment Law — MISA
- 02Investment registration service — Invest Saudi
- 03Establishing a Company Under an Investment License — Ministry of Commerce
- 04Saudi Companies Law 2022 — English translation
- 05Saudi Arabia: Taxes on corporate income — PwC Worldwide Tax Summaries
- 06Saudi Arabia: Tax administration — PwC Worldwide Tax Summaries
- 07Beneficial Ownership Rules — Ministry of Commerce
- 08UBO Rules benefits — Ministry of Commerce
- 09VAT invoicing and records guideline — ZATCA
02 · Advantages
Why Saudi Arabia
- 01Direct access to Saudi projects and Gulf regional customers
- 02Open activities may be foreign-owned, with LLC limited-liability protection
- 03Investment registration is estimated at 10 working days; company formation service takes about 72 hours
- 04Annual investment and commercial-registration confirmation can be completed online
- 05Investment proceeds may be transferred in and out lawfully in recognised currencies
03 · Requirements
Formation requirements
- Shareholders: min. 1 individual or legal entity; Mainland China/Hong Kong entities require investment registration first
- Manager: min. 1; no general Companies Law residency requirement
- Capital: no unified LLC minimum; MISA reviews the applicable activity category
- Documents: foreign legal entities generally provide authenticated CR and latest financial statements
- Address and licences: Saudi national address, commercial registration and relevant sector licences
04 · Compliance
Annual compliance
- Update MISA investment-registration information annually and confirm commercial-registration data
- Keep accounts by fiscal year; CIT filing and payment are generally due within 120 days of year-end
- Prepare audited financial statements where required and retain tax and accounting records
- Apply the relevant WHT treatment to dividends, interest or service payments to non-residents
- Maintain UBO information and, where applicable, meet VAT, e-invoicing and workforce-localisation duties
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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